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26 U.S.C. § 4374 — Liability for tax

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 64 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section assigns responsibility for paying the tax under this chapter to the person connected with making, signing, issuing, selling, or using the taxed document or instrument. The United States and its agencies and instrumentalities are not liable for the tax.

The tax imposed by this chapter shall be paid, on the basis of a return, by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold. The United States or any agency or instrumentality thereof shall not be liable for the tax.
the actual law source: uscode.house.gov ↗public domain

The tax imposed by this chapter shall be paid, on the basis of a return, by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold. The United States or any agency or instrumentality thereof shall not be liable for the tax.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 522; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1301; Pub. L. 89–44, title VIII, § 804(a)(1), (2), June 21, 1965, 79 Stat. 160; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1813.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1958Amended · Pub. L. 85-859 · 72 Stat. 1301
  • 1965Amended · Pub. L. 89-44 · 79 Stat. 160
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1813

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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