Treasury Regulations · 26 CFR
§ 301.7272-1. Penalty for failure to register.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7272
Cite as 26 CFR § 301.7272-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7272
- Length
- 108 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
¶(a) Any person who fails to register with the district director as required by the Code or by regulations issued thereunder shall be liable to a penalty of $50 except that on and after September 3, 1958, this section shall not apply to persons required to register under subtitle E of the Code, or persons engaging in a trade or business on which a special tax is imposed by such subtitle.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1de8076f16a87a4 Other Offenses