Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 4291
Cases where persons receiving payment must collect tax
Official textgovinfo.govlast amended
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)
- 4252 · Definitions
- 4253 · Exemptions
- 4254 · Computation of tax
- 4261 · Imposition of tax
- 4262 · Definition of taxable transportation
- 4263 · Special rules
- 4271 · Imposition of tax
- 4272 · Definition of taxable transportation, etc.
- 4281 · Small aircraft on nonestablished lines
- 4282 · Transportation by air for other members of affiliated group
- 4283 · [§4283. Repealed. Pub. L. 101–508, title XI, §11213(e)(1), Nov.…
- 4286 · [§§4286, 4287. Repealed. Pub. L. 89–44, title III, §304, June…
- 4291 · Cases where persons receiving payment must collect tax
- 4292 · [§4292. Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct.…
- 4293 · Exemption for United States and possessions
- 4294 · [§§4294, 4295. Repealed. Pub. L. 94–455, title XIX,…
- 4371 · Imposition of tax
- 4372 · Definitions
- 4373 · Exemptions
- 4374 · Liability for tax
- 4375 · Health insurance
- 4376 · Self-insured health plans
- 4377 · Definitions and special rules
- 4401 · Imposition of tax
- 4402 · Exemptions