26 U.S.C. § 4291 — Cases where persons receiving payment must collect tax
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 42 words · no verdicts yet
This section concerns cases where persons receiving payment must collect tax. It provides the rules stated in the section, including any conditions, exceptions, and definitions.
Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter must collect the amount of the tax from the person making that payment.
Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 511; July 25, 1956, ch. 725, § 4(c), 70 Stat. 646; Pub. L. 85–859, title I, § 131(g), Sept. 2, 1958, 72 Stat. 1287; Pub. L. 89–44, title III, § 305(a), June 21, 1965, 79 Stat. 148; Pub. L. 91–258, title II, § 205(c)(3), May 21, 1970, 84 Stat. 242.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1956Amended · Act of July 25, 1956, ch. 725 · 70 Stat. 646
- 1958Amended · Pub. L. 85-859 · 72 Stat. 1287
- 1965Amended · Pub. L. 89-44 · 79 Stat. 148
- 1970Amended · Pub. L. 91-258 · 84 Stat. 242
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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