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26 U.S.C. § 6653 — Failure to pay stamp tax

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 90 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

Any person (as defined in section 6671(b)) who—

(1)

willfully fails to pay any tax imposed by this title which is payable by stamp, coupons, tickets, books, or other devices or methods prescribed by this title or by regulations under the authority of this title, or

(2)

willfully attempts in any manner to evade or defeat any such tax or the payment thereof,

shall, in addition to other penalties provided by law, be liable for a penalty of 50 percent of the total amount of the underpayment of the tax.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 822; Pub. L. 85–866, title I, § 86, Sept. 2, 1958, 72 Stat. 1665; Pub. L. 91–172, title I, § 101(j)(50), title IX, § 943(c)(6), Dec. 30, 1969, 83 Stat. 531, 729; Pub. L. 91–679, § 2, Jan. 12, 1971, 84 Stat. 2063; Pub. L. 93–406, title II, § 1016(a)(18), Sept. 2, 1974, 88 Stat. 931; Pub. L. 96–223, title I, § 101(f)(8), Apr. 2, 1980, 94 Stat. 253; Pub. L. 97–34, title V, § 501(b), title VII, § 722(b)(1), Aug. 13, 1981, 95 Stat. 326, 342; Pub. L. 97–248, title III, § 325(a), Sept. 3, 1982, 96 Stat. 616; Pub. L. 97–448, title I, §§ 105(a)(1)(D), 107(a)(3), Jan. 12, 1983, 96 Stat. 2384, 2391; Pub. L. 98–67, title I, § 106, Aug. 5, 1983, 97 Stat. 382; Pub. L. 98–369, div. A, title I, § 179(b)(3), July 18, 1984, 98 Stat. 718; Pub. L. 99–44, § 1(b), May 24, 1985, 99 Stat. 77; Pub. L. 99–514, title XV, § 1503(a), (b), (c)(2), (3), (d)(1), Oct. 22, 1986, 100 Stat. 2742, 2743; Pub. L. 100–647, title I, § 1015(b)(2)(A), (B), (3), Nov. 10, 1988, 102 Stat. 3569; Pub. L. 101–239, title VII, § 7721(c)(1), Dec. 19, 1989, 103 Stat. 2399.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1958Amended · Pub. L. 85-866 · 72 Stat. 1665
  • 1969Amended · Pub. L. 91-172 · 83 Stat. 531, 729
  • 1971Amended · Pub. L. 91-679 · 84 Stat. 2063
  • 1974Amended · Pub. L. 93-406 · 88 Stat. 931
  • 1980Amended · Pub. L. 96-223 · 94 Stat. 253
  • 1981Amended · Pub. L. 97-34 · 95 Stat. 326, 342
  • 1982Amended · Pub. L. 97-248 · 96 Stat. 616
  • 1983Amended · Pub. L. 97-448 · 96 Stat. 2384, 2391
  • 1983Amended · Pub. L. 98-67 · 97 Stat. 382
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 718
  • 1985Amended · Pub. L. 99-44 · 99 Stat. 77
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2742, 2743
  • 1988Amended · Pub. L. 100-647 · 102 Stat. 3569
  • 1989Amended · Pub. L. 101-239 · 103 Stat. 2399

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

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