§ 7272. Penalty for failure to register or reregister
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/usc/title-26/section-7272A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).
(b)Cross references For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.
(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 85–475, § 4(b)(8), June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title II, § 204(6), (7), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89–44, title VI, § 601(h), June 21, 1965, 79 Stat. 155; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(F), 1906(a)(42), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1816, 1830, 1834; Pub. L. 108–357, title VIII, § 863(a), Oct. 22, 2004, 118 Stat. 1619; Pub. L. 109–59, title XI, § 11164(b)(3), Aug. 10, 2005, 119 Stat. 1975.)
Connections3 cite this · traces to 7
Cited by 3 sections · top 2
Traces to 7 documents
U.S. Code
- Registration and bond§ 4101
- Failure to register or reregister§ 6719
- Imposition of tax§ 4041
- Joint returns of income tax by husband and wife§ 6013
- Confidentiality and disclosure of returns and return information§ 6103
- Imposition, rate, and attachment of tax§ 5001
- Credits or refunds to persons who collected certain taxes§ 6415
33 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 866
- Pub. L. 85–475, § 4(b)(8)
- 72 Stat. 260
- Pub. L. 85–859, title II, § 204(6)
- 72 Stat. 1429
- Pub. L. 89–44, title VI, § 601(h)
- 79 Stat. 155
- Pub. L. 94–455, title XIX
- 90 Stat. 1816
- Pub. L. 108–357, title VIII, § 863(a)
- 118 Stat. 1619
- Pub. L. 109–59, title XI, § 11164(b)(3)
- 119 Stat. 1975
- Pub. L. 109–59, § 11164(b)(3)(B)
- Pub. L. 109–59, § 11164(b)(3)(A)
- Pub. L. 108–357
- Pub. L. 94–455, § 1906(b)(13)(A)
- Pub. L. 94–455
- Pub. L. 89–44
- Pub. L. 85–859, § 204(6)
- Pub. L. 85–859, § 204(7)
- Pub. L. 85–475
- Pub. L. 109–59
- section 11164(c) of Pub. L. 109–59
- section 863(e) of Pub. L. 108–357
- section 1904(b)(8)(F) of Pub. L. 94–455
- section 1904(d) of Pub. L. 94–455
- section 1906(d)(1) of Pub. L. 94–455
- section 701(e) of Pub. L. 89–44
- Pub. L. 85–859
- section 210(a)(1) of Pub. L. 85–859
- section 4(c) of Pub. L. 85–475
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§ 7272
Penalty for failure to register or reregister
Stat.×3
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 866
Pub. L.Pub. L. 85–475, § 4(b)(8)
Stat.72 Stat. 260
Pub. L.Pub. L. 85–859, title II, § 204(6)
Cites 40 · showing 12Cited by 3 across 1 source