26 U.S.C. § 7011 — Registration—persons paying a special tax
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 111 words · no verdicts yet
This section requires people engaged in a business subject to a special tax to register identifying and business information with the Secretary. It also requires certain people exempt from that tax to register under the Secretary’s regulations.
(a) Requirement Every person engaged in any trade or business* on which a special tax is imposed by law must register with the Secretary* his name or style, place of residence, trade or business, and the place where that trade or business is to be carried on. In case of a firm or company, the names of the several persons constituting the same, and the places of residence, must be so registered.
(b) Registration in case of death or change of location Any person exempted under the provisions of section 4905 from the payment of a special tax, must register with the Secretary under regulations prescribed by the Secretary.
Every person engaged in any trade or business* on which a special tax is imposed by law shall register with the Secretary* his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so registered.
Any person exempted under the provisions of section 4905 from the payment of a special tax, shall register with the Secretary in accordance with regulations prescribed by the Secretary.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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