26 U.S.C. § 7012
Cross references
For provisions relating to registration in connection with firearms, see sections 5802, 5841, and 5861.
For special rules with respect to registration by persons engaged in receiving wagers, see section 4412.
For provisions relating to registration in relation to the taxes on gasoline and diesel fuel, see section 4101.
For provisions relating to registration by dealers in distilled spirits, wines, and beer, see section 5124.
For penalty for failure to register, see section 7272.
For other penalties for failure to register with respect to wagering, see section 7262.
Source: view the official text
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