Internal Revenue Code · 26 U.S.C.
§ 4903. Liability in case of business in more than one location
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. § 4903
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 144 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
The payment of the special tax imposed, other than the tax imposed by section 4411, shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the register kept in the office of the official in charge of the internal revenue district; but nothing herein contained shall require a special tax for the storage of goods, wares, or merchandise in other places than the place of business, nor, except as provided in this subtitle, for the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples at said office or place of business.
(Aug. 16, 1954, ch. 736, 68A Stat. 593.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Where it sits in the Code
Nearby sections
- § 4901 Payment of tax
- § 4902 Liability of partners
- § 4903 Liability in case of business in more than one location
- § 4904 Liability in case of different businesses of same ownership and location
- § 4905 Liability in case of death or change of location
- § 4906 Application of State laws
- § 4907 Federal agencies or instrumentalities