§ 4402. Exemptions

820 words·~4 min read·/usc/title-26/section-4402

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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.

(Aug. 16, 1954, ch. 736, 68A Stat. 525; Pub. L. 85–859, title I, § 152(b), Sept. 2, 1958, 72 Stat. 1305; Pub. L. 89–44, title IV, § 405(a), title VIII, § 813(a), June 21, 1965, 79 Stat. 149, 170; Pub. L. 94–455, title XII, § 1208(a), Oct. 4, 1976, 90 Stat. 1709; Pub. L. 95–600, title V, § 521(c)(1), Nov. 6, 1978, 92 Stat. 2884.)

Connections5 cite this · traces to 3

Cited by 5 sections · top 3

statutes-at-large

U.S. Code

§ 4901
Payment of tax

Traces to 3 documents

U.S. Code

27 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 525
Pub. L. 85–859, title I, § 152(b)
72 Stat. 1305
Pub. L. 89–44, title IV, § 405(a)
79 Stat. 149
Pub. L. 94–455, title XII, § 1208(a)
90 Stat. 1709
Pub. L. 95–600, title V, § 521(c)(1)
92 Stat. 2884
Pub. L. 95–600, title V, § 521(b)
Pub. L. 95–600
Pub. L. 94–455
Pub. L. 89–44, § 405(a)
Pub. L. 89–44, § 813(a)
Pub. L. 85–859
Pub. L. 95–600, title V, § 521(d)(2)
92 Stat. 2885
Pub. L. 94–455, title XII, § 1208(c)(1)
Pub. L. 89–44, title VII, § 701(c)(2)
79 Stat. 157
section 4914 of this title
Pub. L. 89–44, title VIII, § 813(b)
79 Stat. 170
Pub. L. 85–859, title I, § 152(c)
Pub. L. 99–514, § 2
100 Stat. 2095

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cites case law

§ 4402

Exemptions

Stat.×3

U.S.C.×2

U.S.C.§ 4461

U.S.C.§ 4901

U.S.C.§ 4462

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 525

Pub. L.Pub. L. 85–859, title I, § 152(b)

Stat.72 Stat. 1305

Pub. L.Pub. L. 89–44, title IV, § 405(a)

Cites 30 · showing 8Cited by 5 across 2 sources