§ 4291. Cases where persons receiving payment must collect tax
537 words·~2 min read·
/usc/title-26/section-4291A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.
(Aug. 16, 1954, ch. 736, 68A Stat. 511; July 25, 1956, ch. 725, § 4(c), 70 Stat. 646; Pub. L. 85–859, title I, § 131(g), Sept. 2, 1958, 72 Stat. 1287; Pub. L. 89–44, title III, § 305(a), June 21, 1965, 79 Stat. 148; Pub. L. 91–258, title II, § 205(c)(3), May 21, 1970, 84 Stat. 242.)
Connections3 cite this · traces to 3
Cited by 3 sections
statutes-at-large
U.S. Code
Traces to 3 documents
18 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 511
- July 25, 1956, ch. 725, § 4(c)
- 70 Stat. 646
- Pub. L. 85–859, title I, § 131(g)
- 72 Stat. 1287
- Pub. L. 89–44, title III, § 305(a)
- 79 Stat. 148
- Pub. L. 91–258, title II, § 205(c)(3)
- 84 Stat. 242
- Pub. L. 91–258
- Pub. L. 89–44
- Pub. L. 85–859
- section 211(a) of Pub. L. 91–258
- Pub. L. 89–44, title VII, § 701(b)(1)
- 79 Stat. 156
- section 1(c) of Pub. L. 85–859
- 72 Stat. 1275
Citation graph
cites case law
§ 4291
Cases where persons receiving payment must collect tax
Stat.×2
U.S.C.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 511
ActJuly 25, 1956, ch. 725, § 4(c)
Stat.70 Stat. 646
Pub. L.Pub. L. 85–859, title I, § 131(g)
Cites 21 · showing 8Cited by 3 across 2 sources