Treasury Regulations · 26 CFR
§ 44.7262-1. Failure to pay special tax.
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. § 7262
Cite as 26 CFR § 44.7262-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7262
- Length
- 46 words · about 1 min to read
Any person liable for the special tax who does any act which makes him liable for such tax, without having paid the tax, is, besides being liable for the tax, subject to a fine of not less than $1,000 and not more than $5,000.
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 44 Taxes on wagering; effective january 1, 1955
- Subpart E Administrative Provisions of Special Application to the Taxes on Wagering
Nearby sections
- § 44.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 44.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 44.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 44.6696-1 Claims for credit or refund by tax return preparers.
- § 44.7262-1 Failure to pay special tax.
- § 44.7701-1 Tax return preparer.