
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: 26USC4903]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
      CHAPTER 40--GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
 
Sec. 4903. Liability in case of business in more than one 
        location
        
    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.)

                  Section Referred to in Other Sections

    This section is referred to in section 4413 of this title.
