Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 4412 | Registration | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 35 | TAXES ON WAGERING | 4412 | 26 U.S.C. § 4412 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s4412 | data/legal/raw/us/code/title-26/usc26.xml | 9e2e3e06881c727cba2e2c12b34b3cb808d9823965f29127721bd7204370fd27 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 7c66ee9e5c1e9ac9fb36ec7f87e4f53a713f0e24e11635c6f99bd8ca25391403 | 2026-07-04 | official |
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26 U.S.C. § 4412 - Registration
Text
(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.)
Notes
Editorial Notes
Amendments1976—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, 1974Persons 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.