26 USC 7011: Registration-persons paying a special tax
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26 USC 7011: Registration-persons paying a special tax Text contains those laws in effect on November 14, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 72-LICENSING AND REGISTRATIONSubchapter B-Registration
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§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 location

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 845 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 .)


Editorial Notes

Amendments

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.