-CITE-
    26 USC CHAPTER 35 - TAXES ON WAGERING                       01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING

-HEAD-
                      CHAPTER 35 - TAXES ON WAGERING                  

-MISC1-
    Subchapter                                                  Sec.(!1)
    A.      Tax on wagers                                           4401 
    B.      Occupational tax                                        4411
    C.      Miscellaneous provisions                                4421

-FOOTNOTE-
    (!1) Section numbers editorially supplied.

-End-

-CITE-
    26 USC Subchapter A - Tax on Wagers                         01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter A - Tax on Wagers

-HEAD-
                       SUBCHAPTER A - TAX ON WAGERS                   

-MISC1-
    Sec.                                                     
    4401.       Imposition of tax.                                    
    4402.       Exemptions.                                           
    4403.       Record requirements.                                  
    4404.       Territorial extent.                                   
    4405.       Cross references.                                     

-End-

-CITE-
    26 USC Sec. 4401                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter A - Tax on Wagers

-HEAD-
    Sec. 4401. Imposition of tax

-STATUTE-
    (a) Wagers
      (1) State authorized wagers
        There shall be imposed on any wager authorized under the law of
      the State in which accepted an excise tax equal to 0.25 percent
      of the amount of such wager.
      (2) Unauthorized wagers
        There shall be imposed on any wager not described in paragraph
      (1) an excise tax equal to 2 percent of the amount of such wager.
    (b) Amount of wager
      In determining the amount of any wager for the purposes of this
    subchapter, all charges incident to the placing of such wager shall
    be included; except that if the taxpayer establishes, in accordance
    with regulations prescribed by the Secretary, that an amount equal
    to the tax imposed by this subchapter has been collected as a
    separate charge from the person placing such wager, the amount so
    collected shall be excluded.
    (c) Persons liable for tax
      Each person who is engaged in the business of accepting wagers
    shall be liable for and shall pay the tax under this subchapter on
    all wagers placed with him. Each person who conducts any wagering
    pool or lottery shall be liable for and shall pay the tax under
    this subchapter on all wagers placed in such pool or lottery. Any
    person required to register under section 4412 who receives wagers
    for or on behalf of another person without having registered under
    section 4412 the name and place of residence of such other person
    shall be liable for and shall pay the tax under this subchapter on
    all such wagers received by him.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 525; Pub. L. 85-859, title I,
    Sec. 151(a), Sept. 2, 1958, 72 Stat. 1304; Pub. L. 93-499, Sec.
    3(a), Oct. 29, 1974, 88 Stat. 1550; Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-362, title
    I, Sec. 109(a), Oct. 25, 1982, 96 Stat. 1731.)

-MISC1-
                                AMENDMENTS                            
      1982 - Subsec. (a). Pub. L. 97-362 substituted provision that
    there shall be imposed on any wager authorized under the law of the
    State in which accepted an excise tax equal to 0.25 percent of the
    amount of such wager and that there shall be imposed on any other
    wager an excise tax equal to 2 percent of the amount of such wager
    for provision that there be imposed on wagers, as defined in
    section 4421, an excise tax equal to 2 percent of the amount
    thereof.
      1976 - Subsec. (b). Pub. L. 94-455 struck out "or his delegate"
    after "Secretary".
      1974 - Subsec. (a). Pub. L. 93-499 substituted "2 percent" for
    "10 percent".
      1958 - Subsec. (c). Pub. L. 85-859 made all persons required to
    register under section 4412 of this title who receive wagers for or
    on behalf of another person without having registered under section
    4412 of this title the name and place of residence of such other
    person liable for the tax on all such wagers received by them.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 109(c)(1) of Pub. L. 97-362 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect on
    January 1, 1983."

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Section 3(d)(1) of Pub. L. 93-499 provided that: "The amendments
    made by this section [enacting section 4424 and amending this
    section and section 4411 of this title] take effect on December 1,
    1974, and shall apply only with respect to wagers placed on or
    after such date."

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Section 151(b) of Pub. L. 85-859 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to wagers received after the date of the enactment of this
    Act [Sept. 2, 1958]."

-End-

-CITE-
    26 USC Sec. 4402                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter A - Tax on Wagers

-HEAD-
    Sec. 4402. Exemptions

-STATUTE-
      No tax shall be imposed by this subchapter - 
      (1) Parimutuels
        On any wager placed with, or on any wager placed in a wagering
      pool conducted by, a parimutuel wagering enterprise licensed
      under State law,
      (2) Coin-operated devices
        On any wager placed in a coin-operated device (as defined in
      section 4462 as in effect for years beginning before July 1,
      1980), or on any amount paid, in lieu of inserting a coin, token,
      or similar object, to operate a device described in section
      4462(a)(2) (as so in effect), or
      (3) State-conducted lotteries, etc.
        On any wager placed in a sweepstakes, wagering pool, or lottery
      which is conducted by an agency of a State acting under authority
      of State law, but only if such wager is placed with the State
      agency conducting such sweepstakes, wagering pool, or lottery, or
      with its authorized employees or agents.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 525; Pub. L. 85-859, title I,
    Sec. 152(b), Sept. 2, 1958, 72 Stat. 1305; Pub. L. 89-44, title IV,
    Sec. 405(a), title VIII, Sec. 813(a), June 21, 1965, 79 Stat. 149,
    170; Pub. L. 94-455, title XII, Sec. 1208(a), Oct. 4, 1976, 90
    Stat. 1709; Pub. L. 95-600, title V, Sec. 521(c)(1), Nov. 6, 1978,
    92 Stat. 2884.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 4462, referred to in par. (2), was repealed by Pub. L. 95-
    600, title V, Sec. 521(b), Nov. 6, 1978, 92 Stat. 2884.

-MISC1-
                                AMENDMENTS                            
      1978 - Par. (2). Pub. L. 95-600 substituted "(as defined in
    section 4462 as in effect for years beginning before July 1, 1980)"
    for "with respect to which an occupational tax is imposed by
    section 4461" and "(as so in effect), or" for "if an occupational
    tax is imposed with respect to such device by section 4461, or".
      1976 - Par. (3). Pub. L. 94-455, among other changes, substituted
    in heading "State-conducted lotteries, etc." for "State-conducted
    sweepstakes.", and struck out provision that no tax be imposed on
    any wager placed in a sweepstakes, wagering pool, or lottery in
    which the ultimate winners are determined by the results of a horse
    race.
      1965 - Par. (2). Pub. L. 89-44, Sec. 405(a), substituted "section
    4462(a)(2)," for "section 4462(a)(2)(B),".
      Par. (3). Pub. L. 89-44, Sec. 813(a), added par. (3).
      1958 - Par. (2). Pub. L. 85-859 inserted provisions exempting
    from the tax amounts paid to operate a device described in section
    4462(a)(2)(B), if an occupational tax is imposed with respect to
    such device by section 4461 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Pub. L. 95-600, title V, Sec. 521(d)(2), Nov. 6, 1978, 92 Stat.
    2885, provided that: "The amendments made by subsections (b)
    [repealing sections 4461 to 4464 of this title] and (c) [amending
    this section and section 4901 of this title] shall apply with
    respect to years beginning after June 30, 1980."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Section 1208(c)(1) of Pub. L. 94-455 provided that: "The
    amendment made by subsection (a) [amending this section)] shall
    apply with respect to wagers placed after March 10, 1964".

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Section 701(c)(2) of Pub. L. 89-44 provided in part that: "The
    amendments made by sections 403 [amending sections 4461 and 4462 of
    this title] (relating to occupational tax on coin-operated devices)
    and 404 [repealing sections 4471 to 4474] (relating to occupational
    tax on bowling alleys, billiard and pool tables), and by
    subsections (a) [amending this section], (b) [amending section 4901
    of this title] and (d) [amending section 4914 of this title] of
    section 405 (relating to technical and conforming changes) shall
    apply on and after July 1, 1965."
      Section 813(b) of Pub. L. 89-44 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to wagers placed after March 10, 1964."

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Section 152(c) of Pub. L. 85-859, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendments made by subsections (a) and (b) [amending this section
    and section 4462 of this title] shall take effect on the effective
    date specified in section 1(c) of this Act [the first day of the
    first calendar quarter beginning more than 60 days after Sept. 2,
    1958]. In the case of the year beginning July 1, 1958, where the
    trade or business on which the tax is imposed under section 4461 of
    the Internal Revenue Code of 1986 [formerly I.R.C. 1954] was
    commenced before such effective date, the tax imposed for such year
    solely by reason of the amendment made by subsection (a) - 
        "(1) shall be the amount reckoned proportionately from such
      effective date through June 30, 1959, and
        "(2) shall be due on, and payable on or before, the last day of
      the month the first day of which is such effective date."

-End-

-CITE-
    26 USC Sec. 4403                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter A - Tax on Wagers

-HEAD-
    Sec. 4403. Record requirements

-STATUTE-
      Each person liable for tax under this subchapter shall keep a
    daily record showing the gross amount of all wagers on which he is
    so liable, in addition to all other records required pursuant to
    section 6001(a).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 525.)

-End-

-CITE-
    26 USC Sec. 4404                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter A - Tax on Wagers

-HEAD-
    Sec. 4404. Territorial extent

-STATUTE-
      The tax imposed by this subchapter shall apply only to wagers
        (1) accepted in the United States, or
        (2) placed by a person who is in the United States
          (A) with a person who is a citizen or resident of the United
        States, or
          (B) in a wagering pool or lottery conducted by a person who
        is a citizen or resident of the United States.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 525.)

-End-

-CITE-
    26 USC Sec. 4405                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter A - Tax on Wagers

-HEAD-
    Sec. 4405. Cross references

-STATUTE-
          For penalties and other administrative provisions applicable
        to this subchapter, see sections 4421 to 4423, inclusive; and
        subtitle F.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 526.)

-End-

-CITE-
    26 USC Subchapter B - Occupational Tax                      01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter B - Occupational Tax

-HEAD-
                      SUBCHAPTER B - OCCUPATIONAL TAX                  

-MISC1-
    Sec.                                                     
    4411.       Imposition of tax.                                    
    4412.       Registration.                                         
    4413.       Certain provisions made applicable.                   
    4414.       Cross references.                                     

-End-

-CITE-
    26 USC Sec. 4411                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter B - Occupational Tax

-HEAD-
    Sec. 4411. Imposition of tax

-STATUTE-
    (a) In general
      There shall be imposed a special tax of $500 per year to be paid
    by each person who is liable for the tax imposed under section 4401
    or who is engaged in receiving wagers for or on behalf of any
    person so liable.
    (b) Authorized persons
      Subsection (a) shall be applied by substituting "$50" for "$500"
    in the case of - 
        (1) any person whose liability for tax under section 4401 is
      determined only under paragraph (1) of section 4401(a), and
        (2) any person who is engaged in receiving wagers only for or
      on behalf of persons described in paragraph (1).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 93-499, Sec. 3(b),
    Oct. 29, 1974, 88 Stat. 1550; Pub. L. 97-362, title I, Sec. 109(b),
    Oct. 25, 1982, 96 Stat. 1731.)

-MISC1-
                                AMENDMENTS                            
      1982 - Pub. L. 97-362 designated existing provisions as subsec.
    (a), in subsec. (a), as so designated, substituted "liable for the
    tax imposed" for "liable for tax", and added subsec. (b).
      1974 - Pub. L. 93-499 substituted "$500" for "$50".

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 109(c)(2) of Pub. L. 97-362 provided that: "The amendment
    made by subsection (b) [amending this section] shall take effect on
    July 1, 1983."

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Amendment by Pub. L. 93-499 effective Dec. 1, 1974, and
    applicable only with respect to wagers placed on or after such
    date, see section 3(d)(1) of Pub. L. 93-499, set out as a note
    under section 4401 of this title.

       PERSONS ENGAGED IN ACTIVITIES ON DECEMBER 1, 1974, REQUIRING
    PAYMENT OF TAX; PERSONS PAYING TAX AND REGISTERING BEFORE DECEMBER
                                  1, 1974
      Section 3(d)(2) of Pub. L. 93-499, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(A) Any person who, on December 1, 1974, is engaged in an
    activity which makes him liable for payment of the tax imposed by
    section 4411 of the Internal Revenue Code of 1986 [formerly I.R.C.
    1954] (as in effect on such date) shall be treated as commencing
    such activity on such date for purposes of such section and section
    4901 of such Code.
      "(B) Any person who, before December 1, 1974. - 
        "(i) became liable for and paid the tax imposed by section 4411
      of the Internal Revenue Code of 1986 (as in effect on July 1,
      1974) for the year ending June 30, 1975, shall not be liable for
      any additional tax under such section for such year, and
        "(ii) registered under section 4412 of such Code (as in effect
      on July 1, 1974) for the year ending June 30, 1975, shall not be
      required to reregister under such section for such year."

-End-

-CITE-
    26 USC Sec. 4412                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter B - Occupational Tax

-HEAD-
    Sec. 4412. Registration

-STATUTE-
    (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.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)

-MISC1-
                                AMENDMENTS                            
      1976 - Subsec. (c). Pub. L. 94-455 substituted "the Secretary
    may" for "he or his delegate may".

        PERSONS PAYING TAX AND REGISTERING BEFORE DECEMBER 1, 1974    
      Persons 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.

-End-

-CITE-
    26 USC Sec. 4413                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter B - Occupational Tax

-HEAD-
    Sec. 4413. Certain provisions made applicable

-STATUTE-
      Sections 4901, 4902, 4904, 4905, and 4906 shall extend to and
    apply to the special tax imposed by this subchapter and to the
    persons upon whom it is imposed, and for that purpose any activity
    which makes a person liable for special tax under this subchapter
    shall be considered to be a business or occupation referred to in
    such sections. No other provision of sections 4901 to 4907,
    inclusive, shall so extend or apply.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 527.)

-End-

-CITE-
    26 USC Sec. 4414                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter B - Occupational Tax

-HEAD-
    Sec. 4414. Cross references

-STATUTE-
          For penalties and other general and administrative provisions
        applicable to this subchapter, see sections 4421 to 4423,
        inclusive; and subtitle F.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 527.)

-End-

-CITE-
    26 USC Subchapter C - Miscellaneous Provisions              01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter C - Miscellaneous Provisions

-HEAD-
                  SUBCHAPTER C - MISCELLANEOUS PROVISIONS              

-MISC1-
    Sec.                                                     
    4421.       Definitions.                                          
    4422.       Applicability of Federal and State laws.              
    4423.       Inspection of books.                                  
    4424.       Disclosure of wagering tax information.               

                                AMENDMENTS                            
      1974 - Pub. L. 93-499, Sec. 3(c)(2), Oct. 29, 1974, 88 Stat.
    1551, added item 4424.

-End-

-CITE-
    26 USC Sec. 4421                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter C - Miscellaneous Provisions

-HEAD-
    Sec. 4421. Definitions

-STATUTE-
      For purposes of this chapter - 
      (1) Wager
        The term "wager" means - 
          (A) any wager with respect to a sports event or a contest
        placed with a person engaged in the business of accepting such
        wagers,
          (B) any wager placed in a wagering pool with respect to a
        sports event or a contest, if such pool is conducted for
        profit, and
          (C) any wager placed in a lottery conducted for profit.
      (2) Lottery
        The term "lottery" includes the numbers game, policy, and
      similar types of wagering. The term does not include - 
          (A) any game of a type in which usually
            (i) the wagers are placed,
            (ii) the winners are determined, and
            (iii) the distribution of prizes or other property is made,
          in the presence of all persons placing wagers in such game,
          and

          (B) any drawing conducted by an organization exempt from tax
        under sections 501 and 521, if no part of the net proceeds
        derived from such drawing inures to the benefit of any private
        shareholder or individual.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 528.)

-End-

-CITE-
    26 USC Sec. 4422                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter C - Miscellaneous Provisions

-HEAD-
    Sec. 4422. Applicability of Federal and State laws

-STATUTE-
      The payment of any tax imposed by this chapter with respect to
    any activity shall not exempt any person from any penalty provided
    by a law of the United States or of any State for engaging in the
    same activity, nor shall the payment of any such tax prohibit any
    State from placing a tax on the same activity for State or other
    purposes.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 528.)

-End-

-CITE-
    26 USC Sec. 4423                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter C - Miscellaneous Provisions

-HEAD-
    Sec. 4423. Inspection of books

-STATUTE-
      Notwithstanding section 7605(b), the books of account of any
    person liable for tax under this chapter may be examined and
    inspected as frequently as may be needful to the enforcement of
    this chapter.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 528.)

-End-

-CITE-
    26 USC Sec. 4424                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 35 - TAXES ON WAGERING
    Subchapter C - Miscellaneous Provisions

-HEAD-
    Sec. 4424. Disclosure of wagering tax information

-STATUTE-
    (a) General rule
      Except as otherwise provided in this section, neither the
    Secretary nor any other officer or employee of the Treasury
    Department may divulge or make known in any manner whatever to any
    person - 
        (1) any original, copy, or abstract of any return, payment, or
      registration made pursuant to this chapter,
        (2) any record required for making any such return, payment, or
      registration, which the Secretary is permitted by the taxpayer to
      examine or which is produced pursuant to section 7602, or
        (3) any information come at by the exploitation of any such
      return, payment, registration, or record.
    (b) Permissible disclosure
      A disclosure otherwise prohibited by subsection (a) may be made
    in connection with the administration or civil or criminal
    enforcement of any tax imposed by this title. However, any document
    or information so disclosed may not be - 
        (1) divulged or made known in any manner whatever by any
      officer or employee of the United States to any person except in
      connection with the administration or civil or criminal
      enforcement of this title, nor
        (2) used, directly or indirectly, in any criminal prosecution
      for any offense occurring before the date of enactment of this
      section.
    (c) Use of documents possessed by taxpayer
      Except in connection with the administration or civil or criminal
    enforcement of any tax imposed by this title - 
        (1) any stamp denoting payment of the special tax under this
      chapter,
        (2) any original, copy, or abstract possessed by a taxpayer of
      any return, payment, or registration made by such taxpayer
      pursuant to this chapter, and
        (3) any information come at by the exploitation of any such
      document,

    shall not be used against such taxpayer in any criminal proceeding.
    (d) Inspection by committees of Congress
      Section 6103(f) shall apply with respect to any return, payment,
    or registration made pursuant to this chapter.

-SOURCE-
    (Added Pub. L. 93-499, Sec. 3(c)(1), Oct. 29, 1974, 88 Stat. 1550;
    amended Pub. L. 94-455, title XII, Sec. 1202(h)(6), title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.)

-MISC1-
                                AMENDMENTS                            
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out "or his delegate" after "Secretary" wherever appearing.
      Subsec. (d). Pub. L. 94-455, Sec. 1202(h)(6), substituted
    "6103(f)" for "6103(d)".

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 1202(h)(6) of Pub. L. 94-455 effective Jan.
    1, 1977, see section 1202(i) of Pub. L. 94-455, set out as a note
    under section 6103 of this title.

                              EFFECTIVE DATE                          
      Section effective Dec. 1, 1974, and applicable only with respect
    to wagers placed on or after such date, see section 3(d)(1) of Pub.
    L. 93-499, set out as an Effective Date of 1974 Amendment note
    under section 4401 of this title.

-End-