§ 4374. Liability for tax
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/usc/title-26/section-4374A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax imposed by this chapter shall be paid, on the basis of a return, by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold. The United States or any agency or instrumentality thereof shall not be liable for the tax.
(Aug. 16, 1954, ch. 736, 68A Stat. 522; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1301; Pub. L. 89–44, title VIII, § 804(a)(1), (2), June 21, 1965, 79 Stat. 160; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1813.)
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- Aug. 16, 1954, ch. 736
- 68A Stat. 522
- Pub. L. 85–859, title I, § 141(a)
- 72 Stat. 1301
- Pub. L. 89–44, title VIII, § 804(a)(1)
- 79 Stat. 160
- Pub. L. 94–455, title XIX, § 1904(a)(12)
- 90 Stat. 1813
- Pub. L. 94–455
- Pub. L. 89–44
- Pub. L. 85–859
- section 1904(d) of Pub. L. 94–455
- Pub. L. 89–44, title VIII, § 804(c)
- Pub. L. 85–859, title I, § 141(b)
- 72 Stat. 1304
- section 1(c) of Pub. L. 85–859
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§ 4374
Liability for tax
Stat.×1
U.S.C.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 522
Pub. L.Pub. L. 85–859, title I, § 141(a)
Stat.72 Stat. 1301
Pub. L.Pub. L. 89–44, title VIII, § 804(a)(1)
Cites 18 · showing 7Cited by 2 across 2 sources