§ 7011. Registration—persons paying a special tax
147 words·~1 min read·
/usc/title-26/section-7011A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Requirement Every person engaged in any trade or business on which a special tax is imposed by law shall register with the Secretary his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so registered.
(b)Registration in case of death or change of location Any person exempted under the provisions of section 4905 from the payment of a special tax, shall register with the Secretary in accordance with regulations prescribed by the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections5 cite this
5 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 845
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
Citation graph
cites case law
§ 7011
Registration—persons paying a special tax
Fed. Reg.×5
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 845
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
Cites 5Cited by 5 across 1 source