Source: http://taxtv.com/code/01171-USCODE-2011-title26-subtitleD-chap40-sec4901/
Timestamp: 2017-06-27 20:38:58
Document Index: 617558306

Matched Legal Cases: ['§4901', '§4901', '§4901', '§405', '§1102', '§1904', '§521', '§4901']

IRC §4901. Payment of tax - TaxTV.com
IRC §4901. Payment of tax
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(a) Condition precedent to carrying on certain business
(Aug. 16, 1954, ch. 736, 68A Stat. 593; Pub. L. 89–44, title IV, §405(b), June 21, 1965, 79 Stat. 149; Pub. L. 91– 3, title III, §1102(a), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §1904(a)(19), Oct. 4, 1976, 90 Stat. 1814; Pub. L. 95–600, title V, §521(c)(2), Nov. 6, 1978, 92 Stat. 2884.)
1978—Subsec. (a). Pub. L. 95–600 struck out “or 4461(a)(1) (coin-operated gaming devices)” after “(wagering)”.
1976—Subsec. (c). Pub. L. 94–455 struck out subsec. (c) which provided that all special taxes should be paid by stamp and made reference to subtitle F for authority of the Secretary to make assessments where special taxes have not been duly paid by stamp.
1970—Subsec. (a). Pub. L. 91– 3 struck out references to tax imposed by sections 4721 (narcotic drugs) and 47 (marihuana).
1965—Subsec. (a). Pub. L. 89–44 substituted “4461(a)(1)” for “4461(2)”.
Amendment by Pub. L. 95–600 applicable with respect to years beginning after June 30, 1980, see section 521(d)(2) of Pub. L. 95–600, set out as a note under section 4402 of this title.
Amendment by Pub. L. 89–44 applicable on and after July 1, 1965, see section 701(c)(2) of Pub. L. 89–44, set out in part as a note under section 4402 of this title.
Prosecution 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– 3 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91– 3, set out as a note under section 171 of Title 21, Food and Drugs.
Person on Dec. 1, 1974, engaging in an activity making him liable for payment of tax imposed by section 4411 of this title (as in effect on such date) to be treated as commencing such activity on such date for purposes of this section and section 4411 of this title, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title.
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