26 U.S.C. § 4413
Certain provisions made applicable
Sections 4901, 4902, 4904, 4905, and 4906 shall extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections 4901 to 4907, inclusive, shall so extend or apply.
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Nearby sections (25 sections)
- 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
- 4481 · Imposition of tax
- 4482 · Definitions