
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: 26USC4424]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                      CHAPTER 35--TAXES ON WAGERING
 
                 Subchapter C--Miscellaneous Provisions
 
Sec. 4424. Disclosure of wagering tax information


(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.

(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.)


                               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.

                  Section Referred to in Other Sections

    This section is referred to in section 6103 of this title.
