2018 US Code
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

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Citation 26 U.S.C. § 7262 (2018)
Section Name §7262. Violation of occupational tax laws relating to wagering—failure to pay special tax
Section Text

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.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 862.)

Publication Title United States Code, 2018 Edition, 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 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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