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26 U.S.C. § 7012 — Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 94 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section points to other provisions concerning registration and penalties. The cross-references cover firearms, wagers, fuel taxes, dealers in alcoholic beverages, and failures to register.

(1) For provisions relating to registration in connection with firearms, see sections 5802, 5841, and 5861. (2) For special rules for registration by persons engaged in receiving wagers, see section 4412. (3) For provisions relating to registration in relation to the taxes on gasoline and diesel fuel, see section 4101. (4) For provisions relating to registration by dealers in distilled spirits, wines, and beer, see section 5124. (5) For penalty for failure to register, see section 7272. (6) For other penalties for failure to register for wagering, see section 7262.
the actual law source: uscode.house.gov ↗public domain
(1)

For provisions relating to registration in connection with firearms, see sections 5802, 5841, and 5861.

(2)

For special rules with respect to registration by persons engaged in receiving wagers, see section 4412.

(3)

For provisions relating to registration in relation to the taxes on gasoline and diesel fuel, see section 4101.

(4)

For provisions relating to registration by dealers in distilled spirits, wines, and beer, see section 5124.

(5)

For penalty for failure to register, see section 7272.

(6)

For other penalties for failure to register with respect to wagering, see section 7262.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 846; Pub. L. 85–475, § 4(b)(7), June 30, 1958, 72 Stat. 260; Pub. L. 89–44, title VI, § 601(g), June 21, 1965, 79 Stat. 155; Pub. L. 91–513, title III, § 1102(d), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(C), 1906(a)(39), Oct. 4, 1976, 90 Stat. 1816, 1830; Pub. L. 104–188, title I, § 1702(b)(4), Aug. 20, 1996, 110 Stat. 1868; Pub. L. 109–59, title XI, § 11125(b)(9), Aug. 10, 2005, 119 Stat. 1955.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1958Amended · Pub. L. 85-475 · 72 Stat. 260
  • 1965Amended · Pub. L. 89-44 · 79 Stat. 155
  • 1970Amended · Pub. L. 91-513 · 84 Stat. 1292
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1816, 1830
  • 1996Amended · Pub. L. 104-188 · 110 Stat. 1868
  • 2005Amended · Pub. L. 109-59 · 119 Stat. 1955

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

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