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Internal Revenue Code · 26 U.S.C.

§ 7012. Cross references

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. § 7012

At a glance

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

Status
In force
Enacted
June 30, 1958 by Pub. L. 85–475
Last amended
August 10, 2005 by Pub. L. 109–59
Amendments
5 dated changes in the source credit
Length
6 subsections · 181 words · about 1 min to read
Cross-references
cites 8; cited by 0 Code sections and 0 other regulations
(1) For provisions relating to registration in connection with firearms, see sections 5802, 5841, and 5861.
(2) For special rules with respect to registration by persons engaged in receiving wagers, see section 4412.
(3) For provisions relating to registration in relation to the taxes on gasoline and diesel fuel, see section 4101.
(4) For provisions relating to registration by dealers in distilled spirits, wines, and beer, see section 5124.
(5) For penalty for failure to register, see section 7272.
(6) For other penalties for failure to register with respect to wagering, see section 7262.

(Aug. 16, 1954, ch. 736, 68A Stat. 846; Pub. L. 85–475, § 4(b)(7), June 30, 1958, 72 Stat. 260; Pub. L. 89–44, title VI, § 601(g), June 21, 1965, 79 Stat. 155; Pub. L. 91–513, title III, § 1102(d), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(C), 1906(a)(39), Oct. 4, 1976, 90 Stat. 1816, 1830; Pub. L. 104–188, title I, § 1702(b)(4), Aug. 20, 1996, 110 Stat. 1868; Pub. L. 109–59, title XI, § 11125(b)(9), Aug. 10, 2005, 119 Stat. 1955.)

Cross-references

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

This section cites 8 other sections

Amendment history

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

  1. Amended by Pub. L. 109–59
  2. Amended by Pub. L. 104–188
  3. Amended by Pub. L. 94–455
  4. Amended by Pub. L. 91–513Parts changed in 1970: (a)
  5. Amended by Pub. L. 89–44Parts changed in 1965: (d)
  6. Enacted by Pub. L. 85–475Parts changed in 1958: (i)

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 72 LICENSING AND REGISTRATION
  3. Subchapter B Registration

Nearby sections

Official notes

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

Editorial Notes

Amendments

2005—Pars. (4) to (6). Pub. L. 109–59 added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), respectively.

1996—Par. (3). Pub. L. 104–188, § 1702(b)(4)(A), substituted “taxes on gasoline and diesel fuel” for “production or importation of gasoline”.

Pars. (4) to (6). Pub. L. 104–188, § 1702(b)(4)(B), redesignated pars. (5) and (6) as (4) and (5), respectively, and struck out former par. (4) which read as follows: “For provisions relating to registration in relation to the manufacture or production of lubricating oils, see section 4101.”

1976—Pub. L. 94–455 revised section generally, striking out cross reference to section 4804(d) relating to registration in relation to manufacture of white phosphorus matches and substituted reference to section 5861 for reference to section 5854 in cross reference covering registration in connection with firearms.

1970—Subsecs. (a), (b). Pub. L. 91–513 struck out subsecs. (a) and (b) which related to narcotic drugs and marihuana, respectively, and which had made reference to sections 4722 and 4753, respectively.

1965—Subsec. (d). Pub. L. 89–44 struck out subsec. (d) relating to manufacture of playing cards.

1958—Subsecs. (i), (j). Pub. L. 85–475, redesignated subsec. (j) as (i) and struck out former subsec. (i) which referred to section 4273.

Statutory Notes and Related Subsidiaries

Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.

Effective Date of 1996 Amendment

Amendment by Pub. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Pub. L. 104–188, set out as a note under section 38 of this title.

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title.

Effective Date of 1958 Amendment

For effective date of amendment by Pub. L. 85–475, see section 4(c) of Pub. L. 85–475, set out as a note under section 6415 of this title.

Savings Provision

Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs.