Internal Revenue Code · 26 U.S.C.
§ 4411. Imposition of tax
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4411
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 29, 1974 by Pub. L. 93–499
- Last amended
- October 25, 1982 by Pub. L. 97–362
- Amendments
- 1 dated changes in the source credit
- Length
- 2 subsections · 135 words · about 1 min to read
- Cross-references
- cites 1; cited by 3 Code sections and 7 other regulations
- Regulations
- 1 issued under this section
There shall be imposed a special tax of $500 per year to be paid by each person who is liable for the tax imposed under section 4401 or who is engaged in receiving wagers for or on behalf of any person so liable.
(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 93–499, § 3(b), Oct. 29, 1974, 88 Stat. 1550; Pub. L. 97–362, title I, § 109(b), Oct. 25, 1982, 96 Stat. 1731.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4411
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 3 Code sections
- § 4901(a) Payment of tax
- § 4903 Liability in case of business in more than one location
- § 4907 Federal agencies or instrumentalities
Cited in 7 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 97–362
- Enacted by Pub. L. 93–499
Where it sits in the Code
Nearby sections
- § 4411 Imposition of tax
- § 4412 Registration
- § 4413 Certain provisions made applicable
- § 4414 Cross references
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1982—Pub. L. 97–362 designated existing provisions as subsec. (a), in subsec. (a), as so designated, substituted “liable for the tax imposed” for “liable for tax”, and added subsec. (b).
1974—Pub. L. 93–499 substituted “$500” for “$50”.
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
Pub. L. 97–362, title I, § 109(c)(2), Oct. 25, 1982, 96 Stat. 1731, provided that: “The amendment made by subsection (b) [amending this section] shall take effect on July 1, 1983.”
Effective Date of 1974 Amendment
Amendment by Pub. L. 93–499 effective Dec. 1, 1974, and applicable only with respect to wagers placed on or after such date, see section 3(d)(1) of Pub. L. 93–499, set out as a note under section 4401 of this title.
Persons Engaged in Activities on December 1, 1974, Requiring Payment of Tax; Persons Paying Tax and Registering Before December 1, 1974
Pub. L. 93–499, § 3(d)(2), Oct. 29, 1974, 88 Stat. 1551, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(A) Any person who, on December 1, 1974, is engaged in an activity which makes him liable for payment of the tax imposed by section 4411 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as in effect on such date) shall be treated as commencing such activity on such date for purposes of such section and section 4901 of such Code.“(B) Any person who, before December 1, 1974.—“(i) became liable for and paid the tax imposed by section 4411 of the Internal Revenue Code of 1986 (as in effect on July 1, 1974) for the year ending June 30, 1975, shall not be liable for any additional tax under such section for such year, and“(ii) registered under section 4412 of such Code (as in effect on July 1, 1974) for the year ending June 30, 1975, shall not be required to reregister under such section for such year.”