
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4412]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                      CHAPTER 35--TAXES ON WAGERING
 
                     Subchapter B--Occupational Tax
 
Sec. 4412. Registration


(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, 
Sec. 1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)


                               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.

                  Section Referred to in Other Sections

    This section is referred to in sections 4401, 7012, 7272 of this 
title.
