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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 75 - Crimes, Other Offenses, and Forfeitures (Sections 7201 - 7345)
Subchapter B - Other Offenses (Sections 7261 - 7275)
Sec. 7262 - Violation of occupational tax laws relating to wagering-failure to pay special tax
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Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter B - Other Offenses Sec. 7262 - Violation of occupational tax laws relating to wagering-failure to pay special tax |
Contains | section 7262 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 862. |
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26 U.S.C. § 7262 (2015)
§7262. Violation of occupational tax laws relating to wagering—failure to pay special tax
Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
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