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26 U.S.C. § 7272 — Penalty for failure to register or reregister

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 91 words · no verdicts yet

in plain englishAI-generated · not legal advice

A person who must register under the tax laws but fails to register or re-register owes a $50 penalty, or $10,000 for failure under section 4101, subject to the stated exclusions.

(a) In general Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued under it must be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101). (b) Cross references For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.
the actual law source: uscode.house.gov ↗public domain
(a) In general

Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).

(b) Cross references

For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 85–475, § 4(b)(8), June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title II, § 204(6), (7), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89–44, title VI, § 601(h), June 21, 1965, 79 Stat. 155; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(F), 1906(a)(42), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1816, 1830, 1834; Pub. L. 108–357, title VIII, § 863(a), Oct. 22, 2004, 118 Stat. 1619; Pub. L. 109–59, title XI, § 11164(b)(3), Aug. 10, 2005, 119 Stat. 1975.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1958Amended · Pub. L. 85-475 · 72 Stat. 260
  • 1958Amended · Pub. L. 85-859 · 72 Stat. 1429
  • 1965Amended · Pub. L. 89-44 · 79 Stat. 155
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1816, 1830, 1834
  • 2004Amended · Pub. L. 108-357 · 118 Stat. 1619
  • 2005Amended · Pub. L. 109-59 · 119 Stat. 1975

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

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