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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 40— GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES · § 4901

§ 4901. Payment of tax

584 words·~3 min read·/usc/title-26/section-4901

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 593; Pub. L. 89–44, title IV, § 405(b), June 21, 1965, 79 Stat. 149; Pub. L. 91–513, title III, § 1102(a), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, § 1904(a)(19), Oct. 4, 1976, 90 Stat. 1814; Pub. L. 95–600, title V, § 521(c)(2), Nov. 6, 1978, 92 Stat. 2884.)
Connections5 cite this · traces to 4
22 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 593
  • Pub. L. 89–44, title IV, § 405(b)
  • 79 Stat. 149
  • Pub. L. 91–513, title III, § 1102(a)
  • 84 Stat. 1292
  • Pub. L. 94–455, title XIX, § 1904(a)(19)
  • 90 Stat. 1814
  • Pub. L. 95–600, title V, § 521(c)(2)
  • 92 Stat. 2884
  • Pub. L. 95–600
  • Pub. L. 94–455
  • Pub. L. 91–513
  • Pub. L. 89–44
  • section 521(d)(2) of Pub. L. 95–600
  • section 1904(d) of Pub. L. 94–455
  • section 1105(a) of Pub. L. 91–513
  • section 701(c)(2) of Pub. L. 89–44
  • section 1102 of Pub. L. 91–513
  • section 1103 of Pub. L. 91–513
  • section 171 of Title 21
  • section 3(d)(2) of Pub. L. 93–499
Citation graph
cites case law
§ 4901
Payment of tax
Stat.×3
U.S.C.×2
U.S.C.§ 4402
U.S.C.§ 4041
U.S.C.§ 951
U.S.C.§ 4411
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 593
Pub. L.Pub. L. 89–44, title IV, § 405(b)
Stat.79 Stat. 149
Pub. L.Pub. L. 91–513, title III, § 1102(a)
Cites 26 · showing 9Cited by 5 across 2 sources
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