Treasury Regulations (26 C.F.R.)
26 CFR § 49.4263-1
Duty to collect the tax; payments made outside the United States.
# (a) Duty to collect tax.
Where payment upon which tax is imposed by section 4261 of the Internal Revenue Code is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation pursuant to such order must collect the applicable tax. See section 4291 and the regulations under section 4291 for cases where persons receiving payment must collect the tax. See section 6672 for rules relating to the application of the trust fund recovery penalty.
# (b) Applicability date.
This section applies to amounts paid on and after January 19, 2021. For rules that apply before that date, see 26 CFR part 49, revised as of April 1, 2020.
[T.D. 9948, 86 FR 5007, Jan. 19, 2021]
Source: view the official text
In this part (40 sections)
- 49.4252-4 · Provisions common to telephone and telegraph services.
- 49.4252-5 · Teletypewriter exchange service.
- 49.4253-1 · Exemption for certain coin-operated service.
- 49.4253-2 · Exemption for news services.
- 49.4253-3 · Exemption for certain organizations.
- 49.4253-4 · Exemption for servicemen in combat zone.
- 49.4253-5 · Exemption for items otherwise taxed.
- 49.4253-6 · Exemption for common carriers and communications companies.
- 49.4253-7 · Exemption for installation charges.
- 49.4253-8 - 49.4253-9 · §§ 49.4253-8-49.4253-9 [Reserved]
- 49.4253-10 · Exemption for certain private communications services.
- 49.4253-11 · Use and retention of exemption certificates.
- 49.4253-12 · Cross reference.
- 49.4254-1 · Computation of tax.
- 49.4254-2 · Payment for toll telephone service or telegraph service in…
- 49.4261-1 · Imposition of tax; in general.
- 49.4261-2 · Application of tax.
- 49.4261-3 · Payments made within the United States.
- 49.4261-4 · Payments made within the United States; evidence of…
- 49.4261-5 · Payments made outside the United States.
- 49.4261-6 · Payments made outside the United States; evidence of…
- 49.4261-7 · Examples of payments subject to tax.
- 49.4261-8 · Examples of payments not subject to tax.
- 49.4261-9 · Mileage awards.
- 49.4261-10 · Aircraft management services.
- 49.4262-1 · Taxable transportation.
- 49.4262-2 · Exclusion of certain travel.
- 49.4262-3 · Definitions.
- 49.4263-1 · Duty to collect the tax; payments made outside the United…
- 49.4263-2 · Duty to collect the tax in the case of certain refunds.
- 49.4263-3 · Special rule for the payment of tax.
- 49.4263-4 · Cross reference.
- 49.4263-5 · Round trips.
- 49.4263-6 · Transportation outside the northern portion of the Western…
- 49.4271-1 · Tax on transportation of property by air.
- 49.4271-2 · Aircraft management services.
- 49.4281-1 · Small aircraft on nonestablished lines.
- 49.4282-1 · [Reserved]
- 49.4291-1 · Persons receiving payment must collect tax.
- 49.5000B-1 · Indoor tanning services.