
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: 26USC7011]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                 CHAPTER 72--LICENSING AND REGISTRATION
 
                       Subchapter B--Registration
 
Sec. 7011. Registration--persons paying a special tax


(a) Requirement

    Every person engaged in any trade or business on which a special tax 
is imposed by law shall register with the Secretary his name or style, 
place of residence, trade or business, and the place where such trade or 
business is to be carried on. In case of a firm or company, the names of 
the several persons constituting the same, and the places of residence, 
shall be so registered.

(b) Registration in case of death or change of location

    Any person exempted under the provisions of section 4905 from the 
payment of a special tax, shall register with the Secretary in 
accordance with regulations prescribed by the Secretary.

(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in sections 5141, 7272 of this title.
