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Internal Revenue Code · 26 U.S.C.

§ 4412. Registration

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 4412

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Enacted
October 4, 1976 by Pub. L. 94–455
Length
3 subsections · 211 words · about 1 min to read
Cross-references
cites 0; cited by 4 Code sections and 1 other regulation
Regulations
1 issued under this section
(a) Requirement Each person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district—
(1) his name and place of residence;
(2) if he is liable for tax under subchapter A, each place of business where the activity which makes him so liable is carried on, and the name and place of residence of each person who is engaged in receiving wagers for him or on his behalf; and
(3) if he is engaged in receiving wagers for or on behalf of any person liable for tax under subchapter A, the name and place of residence of each such person.
(b) Firm or company

Where subsection (a) requires the name and place of residence of a firm or company to be registered, the names and places of residence of the several persons constituting the firm or company shall be registered.

(c) Supplemental information

In accordance with regulations prescribed by the Secretary, the Secretary may require from time to time such supplemental information from any person required to register under this section as may be needful to the enforcement of this chapter.

(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94–455, title XIX, § 1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 4412

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited by 4 Code sections

Cited in 1 regulation not issued under it

Amendment history

From the source credit and the official notes, newest first.

  1. Enacted by Pub. L. 94–455Parts changed in 1976: (c)

Where it sits in the Code

  1. Subtitle D Miscellaneous Excise Taxes
  2. Chapter 35 TAXES ON WAGERING
  3. Subchapter B Occupational Tax

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

1976—Subsec. (c). Pub. L. 94–455 substituted “the Secretary may” for “he or his delegate may”.

Statutory Notes and Related Subsidiaries

Persons Paying Tax and Registering Before December 1, 1974

Persons registered before Dec. 1, 1974 under this section (as in effect on July 1, 1974) for the year ending June 30, 1975, not required to reregister under this section for such year, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title.