Returns.

Official textecfr.govlast amended Jul 27, 2026

# (a) In general.

Every person required to pay the tax on wagers imposed by section 4401 of the Code shall make for each month, from the daily records required by §§ 44.4403-1 and 44.6001-1, a return on Form 730 in accordance with the instructions and regulations applicable thereto. A return shall be made for each month whether or not liability has been incurred for that month. If the taxpayer ceases operations which make him liable for the tax, the last return shall be marked “Final Return”.

# (b) Return on Form 11-C.

Every person required to pay the special tax imposed by section 4411 shall make a return on Form 11-C in accordance with the instructions and regulations applicable thereto.

Source: view the official text

In this part (39 sections)

44.0-1 · Introduction.
44.0-2 · General definitions and use of terms.
44.0-3 · Scope of regulations.
44.0-4 · Extent to which the regulations in this part supersede prior…
44.4401-1 · Imposition of tax.
44.4401-2 · Person liable for tax.
44.4401-3 · When tax attaches.
44.4402-1 · Exemptions.
44.4403-1 · Daily record.
44.4404-1 · Territorial extent.
44.4411-1 · Imposition of tax.
44.4412-1 · Registration.
44.4413-1 · Certain provisions made applicable.
44.4421-1 · Definitions.
44.4422-1 · Doing business in violation of Federal or State law.
44.4901-1 · Payment of special tax.
44.4902-1 · Partnership liability.
44.4905-1 · Change of ownership.
44.4905-2 · Change of address.
44.4905-3 · Liability for failure to register change or removal.
44.4906-1 · Cross reference.
44.6001-1 · Record requirements.
44.6011(a)-1 · Returns.
44.6060-1 · Reporting requirements for tax return preparers.
44.6071-1 · Time for filing return.
44.6091-1 · Place for filing returns.
44.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
44.6109-1 · Tax return preparers furnishing identifying numbers for…
44.6151-1 · Time and place for paying taxes.
44.6419-1 · Credit or refund generally.
44.6419-2 · Credit or refund on wagers laid off by taxpayer.
44.6694-1 · Section 6694 penalties applicable to tax return preparer.
44.6694-2 · Penalties for understatement due to an unreasonable…
44.6694-3 · Penalty for understatement due to willful, reckless, or…
44.6694-4 · Extension of period of collection when preparer pays 15…
44.6695-1 · Other assessable penalties with respect to the preparation…
44.6696-1 · Claims for credit or refund by tax return preparers.
44.7262-1 · Failure to pay special tax.
44.7701-1 · Tax return preparer.

Full table of contents →