Internal Revenue Code · 26 U.S.C.
§ 7262. Violation of occupational tax laws relating to wagering—failure to pay special 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. § 7262
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 54 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
- Regulations
- 1 issued under this section
Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7262
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter B Other Offenses
Nearby sections
- § 7261 Representation that retailers’ excise tax is excluded from price of article
- § 7262 Violation of occupational tax laws relating to wagering—failure to pay special tax
- § 7263 Repealed
- § 7264 Repealed
- § 7265 Repealed
- § 7266 Repealed