26 U.S.C. § 4411
Imposition of tax
# (a) In general
There shall be imposed a special tax of $500 per year to be paid by each person who is liable for the tax imposed under section 4401 or who is engaged in receiving wagers for or on behalf of any person so liable.
# (b) Authorized persons
Subsection (a) shall be applied by substituting “$50” for “$500” in the case of— (1) any person whose liability for tax under section 4401 is determined only under paragraph (1) of section 4401(a), and (2) any person who is engaged in receiving wagers only for or on behalf of persons described in paragraph (1).
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Cited by 10
- 26 CFR § 44.4412-1 — Registration.
- 26 CFR § 44.4413-1 — Certain provisions made applicable.
- 26 CFR § 44.4901-1 — Payment of special tax.
- 26 CFR § 44.4905-1 — Change of ownership.
- 26 CFR § 44.4905-3 — Liability for failure to register change or removal.
- 26 CFR § 44.6011(a)-1 — Returns.
- 26 CFR § 44.6071-1 — Time for filing return.
- 26 U.S.C. § 4901 — Payment of tax
- 26 U.S.C. § 4903 — Liability in case of business in more than one location
- 26 U.S.C. § 4907 — Federal agencies or instrumentalities
Nearby sections (25 sections)
- 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
- 4403 · Record requirements
- 4404 · Territorial extent
- 4405 · Cross references
- 4411 · Imposition of tax
- 4412 · Registration
- 4413 · Certain provisions made applicable
- 4414 · Cross references
- 4421 · Definitions
- 4422 · Applicability of Federal and State laws
- 4423 · Inspection of books
- 4424 · Disclosure of wagering tax information
- 4461 · Imposition of tax
- 4462 · Definitions and special rules
- 4471 · Imposition of tax
- 4472 · Definitions
- 4475 · Imposition of tax