US (United States) Code. Title 26. Subtitle D: Miscellaneous Excise Taxes. Chapter 35: Taxes on wagering

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-CITE-

26 USC CHAPTER 35 - TAXES ON WAGERING 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

-HEAD-

CHAPTER 35 - TAXES ON WAGERING

-MISC1-

Subchapter Sec.(!1)

A. Tax on wagers 4401

B. Occupational tax 4411

C. Miscellaneous provisions 4421

-SECREF-

CHAPTER REFERRED TO IN OTHER SECTIONS

This chapter is referred to in sections 6103, 6419 of this title;

title 25 section 2719.

-FOOTNOTE-

(!1) Section numbers editorially supplied.

-End-

-CITE-

26 USC Subchapter A - Tax on Wagers 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter A - Tax on Wagers

-HEAD-

SUBCHAPTER A - TAX ON WAGERS

-MISC1-

Sec.

4401. Imposition of tax.

4402. Exemptions.

4403. Record requirements.

4404. Territorial extent.

4405. Cross references.

-SECREF-

SUBCHAPTER REFERRED TO IN OTHER SECTIONS

This subchapter is referred to in section 4412 of this title.

-End-

-CITE-

26 USC Sec. 4401 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter A - Tax on Wagers

-HEAD-

Sec. 4401. Imposition of tax

-STATUTE-

(a) Wagers

(1) State authorized wagers

There shall be imposed on any wager authorized under the law of

the State in which accepted an excise tax equal to 0.25 percent

of the amount of such wager.

(2) Unauthorized wagers

There shall be imposed on any wager not described in paragraph

(1) an excise tax equal to 2 percent of the amount of such wager.

(b) Amount of wager

In determining the amount of any wager for the purposes of this

subchapter, all charges incident to the placing of such wager shall

be included; except that if the taxpayer establishes, in accordance

with regulations prescribed by the Secretary, that an amount equal

to the tax imposed by this subchapter has been collected as a

separate charge from the person placing such wager, the amount so

collected shall be excluded.

(c) Persons liable for tax

Each person who is engaged in the business of accepting wagers

shall be liable for and shall pay the tax under this subchapter on

all wagers placed with him. Each person who conducts any wagering

pool or lottery shall be liable for and shall pay the tax under

this subchapter on all wagers placed in such pool or lottery. Any

person required to register under section 4412 who receives wagers

for or on behalf of another person without having registered under

section 4412 the name and place of residence of such other person

shall be liable for and shall pay the tax under this subchapter on

all such wagers received by him.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 525; Pub. L. 85-859, title I,

Sec. 151(a), Sept. 2, 1958, 72 Stat. 1304; Pub. L. 93-499, Sec.

3(a), Oct. 29, 1974, 88 Stat. 1550; Pub. L. 94-455, title XIX, Sec.

1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-362, title

I, Sec. 109(a), Oct. 25, 1982, 96 Stat. 1731.)

-MISC1-

AMENDMENTS

1982 - Subsec. (a). Pub. L. 97-362 substituted provision that

there shall be imposed on any wager authorized under the law of the

State in which accepted an excise tax equal to 0.25 percent of the

amount of such wager and that there shall be imposed on any other

wager an excise tax equal to 2 percent of the amount of such wager

for provision that there be imposed on wagers, as defined in

section 4421, an excise tax equal to 2 percent of the amount

thereof.

1976 - Subsec. (b). Pub. L. 94-455 struck out "or his delegate"

after "Secretary".

1974 - Subsec. (a). Pub. L. 93-499 substituted "2 percent" for

"10 percent".

1958 - Subsec. (c). Pub. L. 85-859 made all persons required to

register under section 4412 of this title who receive wagers for or

on behalf of another person without having registered under section

4412 of this title the name and place of residence of such other

person liable for the tax on all such wagers received by them.

EFFECTIVE DATE OF 1982 AMENDMENT

Section 109(c)(1) of Pub. L. 97-362 provided that: "The amendment

made by subsection (a) [amending this section] shall take effect on

January 1, 1983."

EFFECTIVE DATE OF 1974 AMENDMENT

Section 3(d)(1) of Pub. L. 93-499 provided that: "The amendments

made by this section [enacting section 4424 and amending this

section and section 4411 of this title] take effect on December 1,

1974, and shall apply only with respect to wagers placed on or

after such date."

EFFECTIVE DATE OF 1958 AMENDMENT

Section 151(b) of Pub. L. 85-859 provided that: "The amendment

made by subsection (a) [amending this section] shall apply with

respect to wagers received after the date of the enactment of this

Act [Sept. 2, 1958]."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 4411 of this title.

-End-

-CITE-

26 USC Sec. 4402 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter A - Tax on Wagers

-HEAD-

Sec. 4402. Exemptions

-STATUTE-

No tax shall be imposed by this subchapter -

(1) Parimutuels

On any wager placed with, or on any wager placed in a wagering

pool conducted by, a parimutuel wagering enterprise licensed

under State law,

(2) Coin-operated devices

On any wager placed in a coin-operated device (as defined in

section 4462 as in effect for years beginning before July 1,

1980), or on any amount paid, in lieu of inserting a coin, token,

or similar object, to operate a device described in section

4462(a)(2) (as so in effect), or

(3) State-conducted lotteries, etc.

On any wager placed in a sweepstakes, wagering pool, or lottery

which is conducted by an agency of a State acting under authority

of State law, but only if such wager is placed with the State

agency conducting such sweepstakes, wagering pool, or lottery, or

with its authorized employees or agents.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 525; Pub. L. 85-859, title I,

Sec. 152(b), Sept. 2, 1958, 72 Stat. 1305; Pub. L. 89-44, title IV,

Sec. 405(a), title VIII, Sec. 813(a), June 21, 1965, 79 Stat. 149,

170; Pub. L. 94-455, title XII, Sec. 1208(a), Oct. 4, 1976, 90

Stat. 1709; Pub. L. 95-600, title V, Sec. 521(c)(1), Nov. 6, 1978,

92 Stat. 2884.)

-REFTEXT-

REFERENCES IN TEXT

Section 4462, referred to in par. (2), was repealed by Pub. L.

95-600, title V, Sec. 521(b), Nov. 6, 1978, 92 Stat. 2884.

-MISC1-

AMENDMENTS

1978 - Par. (2). Pub. L. 95-600 substituted "(as defined in

section 4462 as in effect for years beginning before July 1, 1980)"

for "with respect to which an occupational tax is imposed by

section 4461" and "(as so in effect), or" for "if an occupational

tax is imposed with respect to such device by section 4461, or".

1976 - Par. (3). Pub. L. 94-455, among other changes, substituted

in heading "State-conducted lotteries, etc." for "State-conducted

sweepstakes.", and struck out provision that no tax be imposed on

any wager placed in a sweepstakes, wagering pool, or lottery in

which the ultimate winners are determined by the results of a horse

race.

1965 - Par. (2). Pub. L. 89-44, Sec. 405(a), substituted "section

4462(a)(2)," for "section 4462(a)(2)(B),".

Par. (3). Pub. L. 89-44, Sec. 813(a), added par. (3).

1958 - Par. (2). Pub. L. 85-859 inserted provisions exempting

from the tax amounts paid to operate a device described in section

4462(a)(2)(B), if an occupational tax is imposed with respect to

such device by section 4461 of this title.

EFFECTIVE DATE OF 1978 AMENDMENT

Pub. L. 95-600, title V, Sec. 521(d)(2), Nov. 6, 1978, 92 Stat.

2885, provided that: "The amendments made by subsections (b)

[repealing sections 4461 to 4464 of this title] and (c) [amending

this section and section 4901 of this title] shall apply with

respect to years beginning after June 30, 1980."

EFFECTIVE DATE OF 1976 AMENDMENT

Section 1208(c)(1) of Pub. L. 94-455 provided that: "The

amendment made by subsection (a) [amending this section)] shall

apply with respect to wagers placed after March 10, 1964".

EFFECTIVE DATE OF 1965 AMENDMENT

Section 701(c)(2) of Pub. L. 89-44 provided in part that: "The

amendments made by sections 403 [amending sections 4461 and 4462 of

this title] (relating to occupational tax on coin-operated devices)

and 404 [repealing sections 4471 to 4474] (relating to occupational

tax on bowling alleys, billiard and pool tables), and by

subsections (a) [amending this section], (b) [amending section 4901

of this title] and (d) [amending section 4914 of this title] of

section 405 (relating to technical and conforming changes) shall

apply on and after July 1, 1965."

Section 813(b) of Pub. L. 89-44 provided that: "The amendment

made by subsection (a) [amending this section] shall apply with

respect to wagers placed after March 10, 1964."

EFFECTIVE DATE OF 1958 AMENDMENT

Section 152(c) of Pub. L. 85-859, as amended by Pub. L. 99-514,

Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The

amendments made by subsections (a) and (b) [amending this section

and section 4462 of this title] shall take effect on the effective

date specified in section 1(c) of this Act [the first day of the

first calendar quarter beginning more than 60 days after Sept. 2,

1958]. In the case of the year beginning July 1, 1958, where the

trade or business on which the tax is imposed under section 4461 of

the Internal Revenue Code of 1986 [formerly I.R.C. 1954] was

commenced before such effective date, the tax imposed for such year

solely by reason of the amendment made by subsection (a) -

"(1) shall be the amount reckoned proportionately from such

effective date through June 30, 1959, and

"(2) shall be due on, and payable on or before, the last day of

the month the first day of which is such effective date."

-End-

-CITE-

26 USC Sec. 4403 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter A - Tax on Wagers

-HEAD-

Sec. 4403. Record requirements

-STATUTE-

Each person liable for tax under this subchapter shall keep a

daily record showing the gross amount of all wagers on which he is

so liable, in addition to all other records required pursuant to

section 6001(a).

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 525.)

-End-

-CITE-

26 USC Sec. 4404 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter A - Tax on Wagers

-HEAD-

Sec. 4404. Territorial extent

-STATUTE-

The tax imposed by this subchapter shall apply only to wagers

(1) accepted in the United States, or

(2) placed by a person who is in the United States

(A) with a person who is a citizen or resident of the United

States, or

(B) in a wagering pool or lottery conducted by a person who

is a citizen or resident of the United States.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 525.)

-End-

-CITE-

26 USC Sec. 4405 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter A - Tax on Wagers

-HEAD-

Sec. 4405. Cross references

-STATUTE-

For penalties and other administrative provisions applicable

to this subchapter, see sections 4421 to 4423, inclusive; and

subtitle F.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 526.)

-End-

-CITE-

26 USC Subchapter B - Occupational Tax 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter B - Occupational Tax

-HEAD-

SUBCHAPTER B - OCCUPATIONAL TAX

-MISC1-

Sec.

4411. Imposition of tax.

4412. Registration.

4413. Certain provisions made applicable.

4414. Cross references.

-SECREF-

SUBCHAPTER REFERRED TO IN OTHER SECTIONS

This subchapter is referred to in sections 6806, 7262 of this

title.

-End-

-CITE-

26 USC Sec. 4411 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter B - Occupational Tax

-HEAD-

Sec. 4411. Imposition of tax

-STATUTE-

(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).

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 93-499, Sec. 3(b),

Oct. 29, 1974, 88 Stat. 1550; Pub. L. 97-362, title I, Sec. 109(b),

Oct. 25, 1982, 96 Stat. 1731.)

-MISC1-

AMENDMENTS

1982 - Pub. L. 97-362 designated existing provisions as subsec.

(a), in subsec. (a), as so designated, substituted "liable for the

tax imposed" for "liable for tax", and added subsec. (b).

1974 - Pub. L. 93-499 substituted "$500" for "$50".

EFFECTIVE DATE OF 1982 AMENDMENT

Section 109(c)(2) of Pub. L. 97-362 provided that: "The amendment

made by subsection (b) [amending this section] shall take effect on

July 1, 1983."

EFFECTIVE DATE OF 1974 AMENDMENT

Amendment by Pub. L. 93-499 effective Dec. 1, 1974, and

applicable only with respect to wagers placed on or after such

date, see section 3(d)(1) of Pub. L. 93-499, set out as a note

under section 4401 of this title.

PERSONS ENGAGED IN ACTIVITIES ON DECEMBER 1, 1974, REQUIRING

PAYMENT OF TAX; PERSONS PAYING TAX AND REGISTERING BEFORE DECEMBER

1, 1974

Section 3(d)(2) of Pub. L. 93-499, as amended by Pub. L. 99-514,

Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

"(A) Any person who, on December 1, 1974, is engaged in an

activity which makes him liable for payment of the tax imposed by

section 4411 of the Internal Revenue Code of 1986 [formerly I.R.C.

1954] (as in effect on such date) shall be treated as commencing

such activity on such date for purposes of such section and section

4901 of such Code.

"(B) Any person who, before December 1, 1974. -

"(i) became liable for and paid the tax imposed by section 4411

of the Internal Revenue Code of 1986 (as in effect on July 1,

1974) for the year ending June 30, 1975, shall not be liable for

any additional tax under such section for such year, and

"(ii) registered under section 4412 of such Code (as in effect

on July 1, 1974) for the year ending June 30, 1975, shall not be

required to reregister under such section for such year."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4901, 4903, 4907 of this

title.

-End-

-CITE-

26 USC Sec. 4412 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter B - Occupational Tax

-HEAD-

Sec. 4412. Registration

-STATUTE-

(a) Requirement

Each person required to pay a special tax under this subchapter

shall register with the official in charge of the internal revenue

district -

(1) his name and place of residence;

(2) if he is liable for tax under subchapter A, each place of

business where the activity which makes him so liable is carried

on, and the name and place of residence of each person who is

engaged in receiving wagers for him or on his behalf; and

(3) if he is engaged in receiving wagers for or on behalf of

any person liable for tax under subchapter A, the name and place

of residence of each such person.

(b) Firm or company

Where subsection (a) requires the name and place of residence of

a firm or company to be registered, the names and places of

residence of the several persons constituting the firm or company

shall be registered.

(c) Supplemental information

In accordance with regulations prescribed by the Secretary, the

Secretary may require from time to time such supplemental

information from any person required to register under this section

as may be needful to the enforcement of this chapter.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)

-MISC1-

AMENDMENTS

1976 - Subsec. (c). Pub. L. 94-455 substituted "the Secretary

may" for "he or his delegate may".

PERSONS PAYING TAX AND REGISTERING BEFORE DECEMBER 1, 1974

Persons registered before Dec. 1, 1974 under this section (as in

effect on July 1, 1974) for the year ending June 30, 1975, not

required to reregister under this section for such year, see

section 3(d)(2) of Pub. L. 93-499, set out as a note under section

4411 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4401, 7012, 7272 of this

title.

-End-

-CITE-

26 USC Sec. 4413 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter B - Occupational Tax

-HEAD-

Sec. 4413. Certain provisions made applicable

-STATUTE-

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.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 527.)

-End-

-CITE-

26 USC Sec. 4414 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter B - Occupational Tax

-HEAD-

Sec. 4414. Cross references

-STATUTE-

For penalties and other general and administrative provisions

applicable to this subchapter, see sections 4421 to 4423,

inclusive; and subtitle F.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 527.)

-End-

-CITE-

26 USC Subchapter C - Miscellaneous Provisions 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter C - Miscellaneous Provisions

-HEAD-

SUBCHAPTER C - MISCELLANEOUS PROVISIONS

-MISC1-

Sec.

4421. Definitions.

4422. Applicability of Federal and State laws.

4423. Inspection of books.

4424. Disclosure of wagering tax information.

AMENDMENTS

1974 - Pub. L. 93-499, Sec. 3(c)(2), Oct. 29, 1974, 88 Stat.

1551, added item 4424.

-End-

-CITE-

26 USC Sec. 4421 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter C - Miscellaneous Provisions

-HEAD-

Sec. 4421. Definitions

-STATUTE-

For purposes of this chapter -

(1) Wager

The term "wager" means -

(A) any wager with respect to a sports event or a contest

placed with a person engaged in the business of accepting such

wagers,

(B) any wager placed in a wagering pool with respect to a

sports event or a contest, if such pool is conducted for

profit, and

(C) any wager placed in a lottery conducted for profit.

(2) Lottery

The term "lottery" includes the numbers game, policy, and

similar types of wagering. The term does not include -

(A) any game of a type in which usually

(i) the wagers are placed,

(ii) the winners are determined, and

(iii) the distribution of prizes or other property is made,

in the presence of all persons placing wagers in such game,

and

(B) any drawing conducted by an organization exempt from tax

under sections 501 and 521, if no part of the net proceeds

derived from such drawing inures to the benefit of any private

shareholder or individual.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 528.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4405, 4414 of this title.

-End-

-CITE-

26 USC Sec. 4422 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter C - Miscellaneous Provisions

-HEAD-

Sec. 4422. Applicability of Federal and State laws

-STATUTE-

The payment of any tax imposed by this chapter with respect to

any activity shall not exempt any person from any penalty provided

by a law of the United States or of any State for engaging in the

same activity, nor shall the payment of any such tax prohibit any

State from placing a tax on the same activity for State or other

purposes.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 528.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4405, 4414 of this title.

-End-

-CITE-

26 USC Sec. 4423 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter C - Miscellaneous Provisions

-HEAD-

Sec. 4423. Inspection of books

-STATUTE-

Notwithstanding section 7605(b), the books of account of any

person liable for tax under this chapter may be examined and

inspected as frequently as may be needful to the enforcement of

this chapter.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 528.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4405, 4414, 7613 of this

title.

-End-

-CITE-

26 USC Sec. 4424 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 35 - TAXES ON WAGERING

Subchapter C - Miscellaneous Provisions

-HEAD-

Sec. 4424. Disclosure of wagering tax information

-STATUTE-

(a) General rule

Except as otherwise provided in this section, neither the

Secretary nor any other officer or employee of the Treasury

Department may divulge or make known in any manner whatever to any

person -

(1) any original, copy, or abstract of any return, payment, or

registration made pursuant to this chapter,

(2) any record required for making any such return, payment, or

registration, which the Secretary is permitted by the taxpayer to

examine or which is produced pursuant to section 7602, or

(3) any information come at by the exploitation of any such

return, payment, registration, or record.

(b) Permissible disclosure

A disclosure otherwise prohibited by subsection (a) may be made

in connection with the administration or civil or criminal

enforcement of any tax imposed by this title. However, any document

or information so disclosed may not be -

(1) divulged or made known in any manner whatever by any

officer or employee of the United States to any person except in

connection with the administration or civil or criminal

enforcement of this title, nor

(2) used, directly or indirectly, in any criminal prosecution

for any offense occurring before the date of enactment of this

section.

(c) Use of documents possessed by taxpayer

Except in connection with the administration or civil or criminal

enforcement of any tax imposed by this title -

(1) any stamp denoting payment of the special tax under this

chapter,

(2) any original, copy, or abstract possessed by a taxpayer of

any return, payment, or registration made by such taxpayer

pursuant to this chapter, and

(3) any information come at by the exploitation of any such

document,

shall not be used against such taxpayer in any criminal proceeding.

(d) Inspection by committees of Congress

Section 6103(f) shall apply with respect to any return, payment,

or registration made pursuant to this chapter.

-SOURCE-

(Added Pub. L. 93-499, Sec. 3(c)(1), Oct. 29, 1974, 88 Stat. 1550;

amended Pub. L. 94-455, title XII, Sec. 1202(h)(6), title XIX, Sec.

1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.)

-MISC1-

AMENDMENTS

1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck

out "or his delegate" after "Secretary" wherever appearing.

Subsec. (d). Pub. L. 94-455, Sec. 1202(h)(6), substituted

"6103(f)" for "6103(d)".

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by section 1202(h)(6) of Pub. L. 94-455 effective Jan.

1, 1977, see section 1202(i) of Pub. L. 94-455, set out as a note

under section 6103 of this title.

EFFECTIVE DATE

Section effective Dec. 1, 1974, and applicable only with respect

to wagers placed on or after such date, see section 3(d)(1) of Pub.

L. 93-499, set out as an Effective Date of 1974 Amendment note

under section 4401 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 6103 of this title.

-End-