US (United States) Code. Title 26. Subtitle F: Procedure and Administration. Chapter 72: Licensing

Codificación normativa de EEUU (Estados Unidos) Legislación Federal estadounidense # Internal revenue code. Registration

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  • Idioma: inglés
  • País: Estados Unidos Estados Unidos
  • 7 páginas
publicidad

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26 USC CHAPTER 72 - LICENSING AND REGISTRATION 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 72 - LICENSING AND REGISTRATION

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CHAPTER 72 - LICENSING AND REGISTRATION

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Subchapter Sec.(!1)

A. Licensing 7001

B. Registration 7011

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CHAPTER REFERRED TO IN OTHER SECTIONS

This chapter is referred to in section 7801 of this title.

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(!1) Section numbers editorially supplied.

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26 USC Subchapter A - Licensing 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 72 - LICENSING AND REGISTRATION

Subchapter A - Licensing

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SUBCHAPTER A - LICENSING

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Sec.

7001. Collection of foreign items.

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26 USC Sec. 7001 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 72 - LICENSING AND REGISTRATION

Subchapter A - Licensing

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Sec. 7001. Collection of foreign items

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(a) License

All persons undertaking as a matter of business or for profit the

collection of foreign payments of interest or dividends by means of

coupons, checks, or bills of exchange shall obtain a license from

the Secretary and shall be subject to such regulations enabling the

Government to obtain the information required under subtitle A

(relating to income taxes) as the Secretary shall prescribe.

(b) Penalty for failure to obtain license

For penalty for failure to obtain the license provided for in

this section, see section 7231.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94-455, title XIX,

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

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AMENDMENTS

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

after "Secretary" wherever appearing.

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SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 7231 of this title.

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26 USC Subchapter B - Registration 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 72 - LICENSING AND REGISTRATION

Subchapter B - Registration

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SUBCHAPTER B - REGISTRATION

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Sec.

7011. Registration - persons paying a special tax.

7012. Cross references.

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26 USC Sec. 7011 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 72 - LICENSING AND REGISTRATION

Subchapter B - Registration

-HEAD-

Sec. 7011. Registration - persons paying a special tax

-STATUTE-

(a) Requirement

Every person engaged in any trade or business on which a special

tax is imposed by law shall register with the Secretary his name or

style, place of residence, trade or business, and the place where

such trade or business is to be carried on. In case of a firm or

company, the names of the several persons constituting the same,

and the places of residence, shall be so registered.

(b) Registration in case of death or change of location

Any person exempted under the provisions of section 4905 from the

payment of a special tax, shall register with the Secretary in

accordance with regulations prescribed by the Secretary.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94-455, title XIX,

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

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AMENDMENTS

1976 - Pub. L. 94-455 struck out "or his delegate" after

"Secretary" wherever appearing.

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SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 5141, 7272 of this title.

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26 USC Sec. 7012 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 72 - LICENSING AND REGISTRATION

Subchapter B - Registration

-HEAD-

Sec. 7012. Cross references

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(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 penalty for failure to register, see section 7272.

(5) For other penalties for failure to register with respect

to wagering, see section 7262.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 846; Pub. L. 85-475, Sec.

4(b)(7), June 30, 1958, 72 Stat. 260; Pub. L. 89-44, title VI, Sec.

601(g), June 21, 1965, 79 Stat. 155; Pub. L. 91-513, title III,

Sec. 1102(d), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94-455, title

XIX, Secs. 1904(b)(8)(C), 1906(a)(39), Oct. 4, 1976, 90 Stat. 1816,

1830; Pub. L. 104-188, title I, Sec. 1702(b)(4), Aug. 20, 1996, 110

Stat. 1868.)

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AMENDMENTS

1996 - Par. (3). Pub. L. 104-188, Sec. 1702(b)(4)(A), substituted

"taxes on gasoline and diesel fuel" for "production or importation

of gasoline".

Pars. (4) to (6). Pub. L. 104-188, Sec. 1702(b)(4)(B),

redesignated pars. (5) and (6) as (4) and (5), respectively, and

struck out former par. (4) which read as follows: "For provisions

relating to registration in relation to the manufacture or

production of lubricating oils, see section 4101."

1976 - Pub. L. 94-455 revised section generally, striking out

cross reference to section 4804(d) relating to registration in

relation to manufacture of white phosphorus matches and substituted

reference to section 5861 for reference to section 5854 in cross

reference covering registration in connection with firearms.

1970 - Subsecs. (a), (b). Pub. L. 91-513 struck out subsecs. (a)

and (b) which related to narcotic drugs and marihuana,

respectively, and which had made reference to sections 4722 and

4753, respectively.

1965 - Subsec. (d). Pub. L. 89-44 struck out subsec. (d) relating

to manufacture of playing cards.

1958 - Subsecs. (i), (j). Pub. L. 85-475, redesignated subsec.

(j) as (i) and struck out former subsec. (i) which referred to

section 4273.

EFFECTIVE DATE OF 1996 AMENDMENT

Amendment by Pub. L. 104-188 effective, except as otherwise

expressly provided, as if included in the provision of the Revenue

Reconciliation Act of 1990, Pub. L. 101-508, title XI, to which

such amendment relates, see section 1702(i) of Pub. L. 104-188, set

out as a note under section 38 of this title.

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-513 effective on first day of seventh

calendar month that begins after Oct. 26, 1970, see section 1105(a)

of Pub. L. 91-513, set out as an Effective Date note under section

951 of Title 21, Food and Drugs.

EFFECTIVE DATE OF 1965 AMENDMENT

Amendment by Pub. L. 89-44 to take effect in a manner consistent

with effective date of change of tax provision to which related,

see section 701(e) of Pub. L. 89-44, set out as a note under

section 6103 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT

For effective date of amendment by Pub. L. 85-475, see section

4(c) of Pub. L. 85-475, set out as a note under section 6415 of

this title.

SAVINGS PROVISION

Prosecutions for any violation of law occurring, and civil

seizures or forfeitures and injunctive proceedings commenced, prior

to the effective date of amendment of this section by section 1102

of Pub. L. 91-513 not to be affected or abated by reason thereof,

see section 1103 of Pub. L. 91-513, set out as a note under section

171 of Title 21, Food and Drugs.

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