
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: 26USC7012]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                 CHAPTER 72--LICENSING AND REGISTRATION
 
                       Subchapter B--Registration
 
Sec. 7012. Cross references

            (1) For provisions relating to registration in connection 
        with firearms, see sections 5802, 5841, and 5861.
            (2) For special rules with respect to registration by 
        persons engaged in receiving wagers, see section 4412.
            (3) For provisions relating to registration in relation to 
        the taxes on gasoline and diesel fuel, see section 4101.
            (4) For penalty for failure to register, see section 7272.
            (5) For other penalties for failure to register with respect 
        to wagering, see section 7262.

(Aug. 16, 1954, ch. 736, 68A Stat. 846; Pub. L. 85-475, Sec. 4(b)(7), 
June 30, 1958, 72 Stat. 260; Pub. L. 89-44, title VI, Sec. 601(g), June 
21, 1965, 79 Stat. 155; Pub. L. 91-513, title III, Sec. 1102(d), Oct. 
27, 1970, 84 Stat. 1292; Pub. L. 94-455, title XIX, Secs. 1904(b)(8)(C), 
1906(a)(39), Oct. 4, 1976, 90 Stat. 1816, 1830; Pub. L. 104-188, title 
I, Sec. 1702(b)(4), Aug. 20, 1996, 110 Stat. 1868.)


                               Amendments

    1996--Par. (3). Pub. L. 104-188, Sec. 1702(b)(4)(A), substituted 
``taxes on gasoline and diesel fuel'' for ``production or importation of 
gasoline''.
    Pars. (4) to (6). Pub. L. 104-188, Sec. 1702(b)(4)(B), redesignated 
pars. (5) and (6) as (4) and (5), respectively, and struck out former 
par. (4) which read as follows: ``For provisions relating to 
registration in relation to the manufacture or production of lubricating 
oils, see section 4101.''
    1976--Pub. L. 94-455 revised section generally, striking out cross 
reference to section 4804(d) relating to registration in relation to 
manufacture of white phosphorus matches and substituted reference to 
section 5861 for reference to section 5854 in cross reference covering 
registration in connection with firearms.
    1970--Subsecs. (a), (b). Pub. L. 91-513 struck out subsecs. (a) and 
(b) which related to narcotic drugs and marihuana, respectively, and 
which had made reference to sections 4722 and 4753, respectively.
    1965--Subsec. (d). Pub. L. 89-44 struck out subsec. (d) relating to 
manufacture of playing cards.
    1958--Subsecs. (i), (j). Pub. L. 85-475, redesignated subsec. (j) as 
(i) and struck out former subsec. (i) which referred to section 4273.


                    Effective Date of 1996 Amendment

    Amendment by Pub. L. 104-188 effective, except as otherwise 
expressly provided, as if included in the provision of the Revenue 
Reconciliation Act of 1990, Pub. L. 101-508, title XI, to which such 
amendment relates, see section 1702(i) of Pub. L. 104-188, set out as a 
note under section 38 of this title.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-513 effective on first day of seventh 
calendar month that begins after Oct. 26, 1970, see section 1105(a) of 
Pub. L. 91-513, set out as an Effective Date note under section 951 of 
Title 21, Food and Drugs.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 to take effect in a manner consistent 
with effective date of change of tax provision to which related, see 
section 701(e) of Pub. L. 89-44, set out as a note under section 6103 of 
this title.


                    Effective Date of 1958 Amendment

    For effective date of amendment by Pub. L. 85-475, see section 4(c) 
of Pub. L. 85-475, set out as a note under section 6415 of this title.


                            Savings Provision

    Prosecutions 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. 
91-513 not to be affected or abated by reason thereof, see section 1103 
of Pub. L. 91-513, set out as a note under section 171 of Title 21, Food 
and Drugs.
