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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES · Subchapter B— Other Offenses · § 7273

§ 7273. Penalties for offenses relating to special taxes

219 words·~1 min read·/usc/title-26/section-7273

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Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with section 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed.
(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 90–618, title II, § 205, Oct. 22, 1968, 82 Stat. 1235.)
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6 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 866
  • Pub. L. 90–618, title II, § 205
  • 82 Stat. 1235
  • Pub. L. 90–618
  • section 207 of Pub. L. 90–618
Citation graph
cites case law
§ 7273
Penalties for offenses relating to special taxes
U.S.C.§ 6806
U.S.C.§ 5801
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 866
Pub. L.Pub. L. 90–618, title II, § 205
Stat.82 Stat. 1235
Pub. L.Pub. L. 90–618
Cites 8 · showing 7Cited by 0 across 0 sources
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