Fabio
76b8ec33a7
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>
1.9 KiB
type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 26 U.S.C. § 4903 | Liability in case of business in more than one location | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 40 | GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES | 4903 | 26 U.S.C. § 4903 | 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/s4903 | data/legal/raw/us/code/title-26/usc26.xml | 30e1aa3ae506b3a942e9887edfbffd3e1cf78a5c4d31b749e44d1947768259e2 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | ffde7a9e795e0819b7b909fab4be24cd3f672e6f02f9f08e04c20639ddd0aa05 | 2026-07-04 | official |
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26 U.S.C. § 4903 - Liability in case of business in more than one location
Text
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.)