-CITE-

26 USC CHAPTER 40 - GENERAL PROVISIONS RELATING TO

OCCUPATIONAL TAXES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

-HEAD-

CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

-MISC1-

Sec.

4901. Payment of tax.

4902. Liability of partners.

4903. Liability in case of business in more than one

location.

4904. Liability in case of different businesses of same

ownership and location.

4905. Liability in case of death or change of location.

4906. Application of State laws.

4907. Federal agencies or instrumentalities.

-SECREF-

CHAPTER REFERRED TO IN OTHER SECTIONS

This chapter is referred to in section 4463 of this title.

-End-

-CITE-

26 USC Sec. 4901 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

-HEAD-

Sec. 4901. Payment of tax

-STATUTE-

(a) Condition precedent to carrying on certain business

No person shall be engaged in or carry on any trade or business

subject to the tax imposed by section 4411 (wagering) until he has

paid the special tax therefor.

(b) Computation

All special taxes shall be imposed as of on the first day of July

in each year, or on commencing any trade or business on which such

tax is imposed. In the former case the tax shall be reckoned for 1

year, and in the latter case it shall be reckoned proportionately,

from the first day of the month in which the liability to a special

tax commenced, to and including the 30th day of June following.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 593; Pub. L. 89-44, title IV,

Sec. 405(b), June 21, 1965, 79 Stat. 149; Pub. L. 91-513, title

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

title XIX, Sec. 1904(a)(19), Oct. 4, 1976, 90 Stat. 1814; Pub. L.

95-600, title V, Sec. 521(c)(2), Nov. 6, 1978, 92 Stat. 2884.)

-MISC1-

AMENDMENTS

1978 - Subsec. (a). Pub. L. 95-600 struck out "or 4461(a)(1)

(coin-operated gaming devices)" after "(wagering)".

1976 - Subsec. (c). Pub. L. 94-455 struck out subsec. (c) which

provided that all special taxes should be paid by stamp and made

reference to subtitle F for authority of the Secretary to make

assessments where special taxes have not been duly paid by stamp.

1970 - Subsec. (a). Pub. L. 91-513 struck out references to tax

imposed by sections 4721 (narcotic drugs) and 4751 (marihuana).

1965 - Subsec. (a). Pub. L. 89-44 substituted "4461(a)(1)" for

"4461(2)".

EFFECTIVE DATE OF 1978 AMENDMENT

Amendment by Pub. L. 95-600 applicable with respect to years

beginning after June 30, 1980, see section 521(d)(2) of Pub. L.

95-600, set out as a note under section 4402 of this title.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by Pub. L. 94-455 effective on first day of first month

which begins more than 90 days after Oct. 4, 1976, see section

1904(d) of Pub. L. 94-455, set out as a note under section 4041 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 applicable on and after July 1, 1965,

see section 701(c)(2) of Pub. L. 89-44, set out in part as a note

under section 4402 of this title.

SAVINGS PROVISION

Prosecution 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.

PERSONS ENGAGED IN ACTIVITIES ON DECEMBER 1, 1974, REQUIRING

PAYMENT OF WAGERING TAX

Person on Dec. 1, 1974, engaging in an activity making him liable

for payment of tax imposed by section 4411 of this title (as in

effect on such date) to be treated as commencing such activity on

such date for purposes of this section and section 4411 of this

title, 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 section 4413 of this title.

-End-

-CITE-

26 USC Sec. 4902 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

-HEAD-

Sec. 4902. Liability of partners

-STATUTE-

Any number of persons doing business in copartnership at any one

place shall be required to pay but one special tax.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 593.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 4413 of this title.

-End-

-CITE-

26 USC Sec. 4903 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

-HEAD-

Sec. 4903. Liability in case of business in more than one location

-STATUTE-

The payment of the special tax imposed, other than the tax

imposed by section 4411, shall not exempt from an additional

special tax the person carrying on a trade or business in any other

place than that stated in the register kept in the office of the

official in charge of the internal revenue district; but nothing

herein contained shall require a special tax for the storage of

goods, wares, or merchandise in other places than the place of

business, nor, except as provided in this subtitle, for the sale by

manufacturers or producers of their own goods, wares, and

merchandise, at the place of production or manufacture, and at

their principal office or place of business, provided no goods,

wares, or merchandise shall be kept except as samples at said

office or place of business.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 593.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 4413 of this title.

-End-

-CITE-

26 USC Sec. 4904 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

-HEAD-

Sec. 4904. Liability in case of different businesses of same

ownership and location

-STATUTE-

Whenever more than one of the pursuits or occupations described

in this subtitle are carried on in the same place by the same

person at the same time, except as otherwise provided in this

subtitle, the tax shall be paid for each according to the rates

severally prescribed.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 4413 of this title.

-End-

-CITE-

26 USC Sec. 4905 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

-HEAD-

Sec. 4905. Liability in case of death or change of location

-STATUTE-

(a) Requirements

When any person who has paid the special tax for any trade or

business dies, his spouse or child, or executors or administrators

or other legal representatives, may occupy the house or premises,

and in like manner carry on, for the residue of the term for which

the tax is paid, the same trade or business as the deceased before

carried on, in the same house and upon the same premises, without

the payment of any additional tax. When any person removes from the

house or premises for which any trade or business was taxed to any

other place, he may carry on the trade or business specified in the

register kept in the office of the official in charge of the

internal revenue district at the place to which he removes, without

the payment of any additional tax: Provided, That all cases of

death, change, or removal, as aforesaid, with the name of the

successor to any person deceased, or of the person making such

change or removal, shall be registered with the Secretary, under

regulations to be prescribed by the Secretary.

(b) Registration

For registration in case of wagering, see section 4412.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 594; Pub. L. 89-44, title IV,

Sec. 405(c), June 21, 1965, 79 Stat. 149; Pub. L. 91-513, title

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

title XIX, Secs. 1904(a)(20), (b)(8)(A), 1906(b)(13)(A), Oct. 4,

1976, 90 Stat. 1814, 1816, 1834.)

-MISC1-

AMENDMENTS

1976 - Subsec. (a). Pub. L. 94-455, Secs. 1904(a)(20),

1906(b)(13)(A), substituted "spouse or child" for "wife or child"

and struck out "or his delegate" after "Secretary" wherever

appearing.

Subsec. (b). Pub. L. 94-455, Sec. 1904(b)(8)(A), among other

changes, struck out reference to section 4804(d) for registration

in case of white phosphorous matches and references to subtitle F

for other provisions relating to registration.

1970 - Subsec. (b)(1). Pub. L. 91-513 struck out references to

narcotics and marihuana and to sections 4722 and 4753.

1965 - Subsec. (b)(1). Pub. L. 89-44 struck out "playing cards,"

after "wagering," and "4455," after "4412,".

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

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

amendments made by section 402 [repealing sections 4451 to 4457 of

this title] (relating to playing cards) and by subsections (c) of

section 405 [amending this section] shall apply on and after the

day after the date of the enactment of this Act [June 21, 1965]."

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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4413, 7011 of this title.

-End-

-CITE-

26 USC Sec. 4906 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

-HEAD-

Sec. 4906. Application of State laws

-STATUTE-

The payment of any special tax imposed by this subtitle for

carrying on any trade or business shall not be held to exempt any

person from any penalty or punishment provided by the laws of any

State for carrying on the same within such State, or in any manner

to authorize the commencement or continuance of such trade or

business contrary to the laws of such State or in places prohibited

by municipal law; nor shall the payment of any such tax be held to

prohibit any State from placing a duty or tax on the same trade or

business, for State or other purposes.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 4413 of this title.

-End-

-CITE-

26 USC Sec. 4907 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

-HEAD-

Sec. 4907. Federal agencies or instrumentalities

-STATUTE-

Any special tax imposed by this subtitle, except the tax imposed

by section 4411, shall apply to any agency or instrumentality of

the United States unless such agency or instrumentality is granted

by statute a specific exemption from such tax.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 4413 of this title.

-End-