§ 5731. Imposition and rate of tax
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/usc/title-26/section-5731A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule Every person engaged in business as—
(1)a manufacturer of tobacco products,
(2)a manufacturer of cigarette papers and tubes, or
(3)an export warehouse proprietor,
shall pay a tax of $1,000 per year in respect of each premises at which such business is carried on.
(b)Reduced rates for small proprietors
(1)In general Subsection
(a)shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection
(a)relates) are less than $500,000.
(2)Controlled group rules All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
(3)Certain rules to apply For purposes of paragraph (1), rules similar to the rules of subparagraphs
(B)and
(C)of section 448(c)(3) shall apply.
(c)Penalty for failure to register Any person engaged in a business referred to in subsection
(a)who willfully fails to pay the tax imposed by subsection
(a)shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense.
(Added Pub. L. 100–203, title X, § 10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449; amended Pub. L. 109–59, title XI, § 11125(b)(20)(E), Aug. 10, 2005, 119 Stat. 1957.)
Connections29 cite this · traces to 2
Cited by 29 sections · top 26
CFR
- § 40.11Meaning of terms.
- § 44.11Meaning of terms.
- § 44.31Liability for special tax.
- § 44.32Rate of special tax.
- § 46.107Penalty for failure to file return or to pay tax.
- § 40.371Liability for special tax.
- § 40.32Rates of special tax.
- § 46.92Meaning of terms.
- § 40.31Liability for special tax.
- § 40.372Rate of special tax.
register
- NoticesNotice and request for comments
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- NoticesNotice and request for comments
- NoticesNotice
- NoticesNotice of Information Collection; request for comment
- NoticesNotice and request for comments
- NoticesNotice
- NoticesDEPARTMENT OF THE TREASURY
- NoticesNotice and request for comments
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U.S. Code
13 references not yet in our index
- Pub. L. 100–203, title X, § 10512(f)(1)
- 101 Stat. 1330–449
- Pub. L. 109–59, title XI, § 11125(b)(20)(E)
- 119 Stat. 1957
- Aug. 16, 1954, ch. 736
- 68A Stat. 714
- Pub. L. 85–859, title II, § 202
- 72 Stat. 1423
- Pub. L. 89–44, title V, § 502(b)(7)
- 79 Stat. 151
- Pub. L. 109–59
- section 11125(c) of Pub. L. 109–59
- section 10512(h) of Pub. L. 100–203
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cites case law
§ 5731
Imposition and rate of tax
Fed. Reg.×14
C.F.R.×13
IRM×1
Stat.×1
Pub. L.Pub. L. 100–203, title X, § 10512(f)(1)
Stat.101 Stat. 1330–449
Pub. L.Pub. L. 109–59, title XI, § 11125(b)(20)(E)
Stat.119 Stat. 1957
ActAug. 16, 1954, ch. 736
Cites 15 · showing 7Cited by 29 across 4 sources