§ 4905. Liability in case of death or change of location
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(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 594; Pub. L. 89–44, title IV, § 405(c), June 21, 1965, 79 Stat. 149; Pub. L. 91–513, title III, § 1102(b), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §§ 1904(a)(20), (b)(8)(A), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1814, 1816, 1834.)
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- Aug. 16, 1954, ch. 736
- 68A Stat. 594
- Pub. L. 89–44, title IV, § 405(c)
- 79 Stat. 149
- Pub. L. 91–513, title III, § 1102(b)
- 84 Stat. 1292
- Pub. L. 94–455, title XIX
- 90 Stat. 1814
- Pub. L. 94–455
- Pub. L. 94–455, § 1904(b)(8)(A)
- Pub. L. 91–513
- Pub. L. 89–44
- section 1105(a) of Pub. L. 91–513
- Pub. L. 89–44, title VII, § 701(c)(2)
- 79 Stat. 157
- section 1102 of Pub. L. 91–513
- section 1103 of Pub. L. 91–513
- section 171 of Title 21
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§ 4905
Liability in case of death or change of location
Stat.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 594
Pub. L.Pub. L. 89–44, title IV, § 405(c)
Stat.79 Stat. 149
Pub. L.Pub. L. 91–513, title III, § 1102(b)
Cites 19 · showing 6Cited by 2 across 1 source