Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7012
Cross references
Official textgovinfo.govlast amended
# (1)
For provisions relating to registration in connection with firearms, see sections 5802, 5841, and 5861.
# (2)
For special rules with respect to registration by persons engaged in receiving wagers, see section 4412.
# (3)
For provisions relating to registration in relation to the taxes on gasoline and diesel fuel, see section 4101.
# (4)
For provisions relating to registration by dealers in distilled spirits, wines, and beer, see section 5124.
# (5)
For penalty for failure to register, see section 7272.
# (6)
For other penalties for failure to register with respect to wagering, see section 7262.
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