2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 72 - Licensing and Registration
Subchapter B - Registration
Sec. 7011 - Registration-persons paying a special tax
| 26 U.S.C. § 7011 (2016) |
| §7011. Registration—persons paying a special tax |
|
(a) Requirement
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. (b) Registration in case of death or change of locationAny 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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
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AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 72 - LICENSING AND REGISTRATION Subchapter B - Registration Sec. 7011 - Registration-persons paying a special tax |
| section 7011 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
