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26 U.S.C. § 4291

Cases where persons receiving payment must collect tax

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
Summarize

Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.

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Nearby sections (25 sections)
  1. 4252 · Definitions
  2. 4253 · Exemptions
  3. 4254 · Computation of tax
  4. 4261 · Imposition of tax
  5. 4262 · Definition of taxable transportation
  6. 4263 · Special rules
  7. 4271 · Imposition of tax
  8. 4272 · Definition of taxable transportation, etc.
  9. 4281 · Small aircraft on nonestablished lines
  10. 4282 · Transportation by air for other members of affiliated group
  11. 4283 · Repealed. Pub. L. 101–508, title XI, § 11213(e)(1), Nov. 5,…
  12. 4286 · Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79…
  13. 4291 · Cases where persons receiving payment must collect tax
  14. 4292 · Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976,…
  15. 4293 · Exemption for United States and possessions
  16. 4294 · Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10), (11), Oct.…
  17. 4371 · Imposition of tax
  18. 4372 · Definitions
  19. 4373 · Exemptions
  20. 4374 · Liability for tax
  21. 4375 · Health insurance
  22. 4376 · Self-insured health plans
  23. 4377 · Definitions and special rules
  24. 4401 · Imposition of tax
  25. 4402 · Exemptions
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