U.S. Code
»
Title 26
» Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 35— TAXES ON WAGERING › Subchapter Subchapter B— Occupational Tax
26 U.S.C. § 4411
Imposition of tax
(a) In generalThere shall be imposed a special tax of $500 per year to be paid by each person who is liable for the tax imposed under section 4401 or who is engaged in receiving wagers for or on behalf of any person so liable.
(b) Authorized personsSubsection (a) shall be applied by substituting “$50” for “$500” in the case of—(1) any person whose liability for tax under section 4401 is determined only under paragraph (1) of section 4401(a), and(2) any person who is engaged in receiving wagers only for or on behalf of persons described in paragraph (1).(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 93–499, § 3(b), Oct. 29, 1974, 88 Stat. 1550; Pub. L. 97–362, title I, § 109(b), Oct. 25, 1982, 96 Stat. 1731.)Editorial NotesAmendments1982—Pub. L. 97–362 designated existing provisions as subsec. (a), in subsec. (a), as so designated, substituted “liable for the tax imposed” for “liable for tax”, and added subsec. (b).
1974—Pub. L. 93–499 substituted “$500” for “$50”.
Statutory Notes and Related SubsidiariesEffective Date of 1982 AmendmentPub. L. 97–362, title I, § 109(c)(2), Oct. 25, 1982, 96 Stat. 1731, provided that: “The amendment made by subsection (b) [amending this section] shall take effect on July 1, 1983.”
Effective Date of 1974 AmendmentAmendment by Pub. L. 93–499 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 a note under section 4401 of this title.
Persons Engaged in Activities on December 1, 1974, Requiring Payment of Tax; Persons Paying Tax and Registering Before December 1, 1974Pub. L. 93–499, § 3(d)(2), Oct. 29, 1974, 88 Stat. 1551, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:“(A) Any person who, on December 1, 1974, is engaged in an activity which makes him liable for payment of the tax imposed by section 4411 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as in effect on such date) shall be treated as commencing such activity on such date for purposes of such section and section 4901 of such Code.“(B) Any person who, before December 1, 1974.—“(i) became liable for and paid the tax imposed by section 4411 of the Internal Revenue Code of 1986 (as in effect on July 1, 1974) for the year ending June 30, 1975, shall not be liable for any additional tax under such section for such year, and“(ii) registered under section 4412 of such Code (as in effect on July 1, 1974) for the year ending June 30, 1975, shall not be required to reregister under such section for such year.”
Notes of Decisions
Marchetti v. United States, 390 U.S. 39 (1968).
· cites it 4× “The first indictment averred that petitioner and others conspired to evade payment of the annual occupational tax imposed by 26 U. S. C. § 4411 . The second indictment included two counts: the first *41 alleged a willful failure to pay the occupational tax, and the second a…”
Chickasaw Nation v. United States, 208 F.3d 871 (10th Cir. 2000).
· cites it 3× “§ 4401 (a)(1) for the period from August 1991 through August 1994, and federal occupational taxes under 26 U.S.C. § 4411 for the period from January 1993 through September 1994.”
Grosso v. United States, 390 U.S. 62 (1968).
· cites it 2× “§ 4401 , four counts of willful failure to pay the special occupational tax imposed by 26 U. S. C. § 4411 , and one count of conspiracy to defraud the United States by evading payment of both taxes.”
United States v. United States Coin & Currency, 401 U.S. 715 (1971).
· cites it 2× “Angelini had been convicted of failing to register as a gambler and to pay the related gambling tax required by federal law, 26 U. S. C. §§ 4411 , 4412, 4901, the United States instituted the forfeiture proceeding to obtain $8,674 which Angelini had in his possession at the time…”
United States v. Kelley, 254 F. Supp. 9 (S.D.N.Y. 1966).
· cites it 6× “3 Count 3 charges that between June 1, 1960 and December 31, 1964, Kelley was in the business of accepting and receiving wagers and that he wilfully failed to pay the special tax imposed by 26 U.S. C. § 4411. 4 Count 4 charges that during the same period of time Kelley was in…”
United States v. Knox, 396 U.S. 77 (1969).
· cites it 2× “A similar claim was made in Grosso , where the petitioner had not asserted his Fifth Amendment right as to certain counts concerning his failure to pay the special occupational tax imposed by 26 U. S. C. § 4411 . The Court there said: "Given the decisions of this Court in…”
United States v. Lewis, 342 F. Supp. 833 (E.D. La. 1972).
· cites it 4× “Lewis pled guilty to two counts of an indictment charging him with violations of the Internal Revenue Code for failure to pay the special occupational tax imposed under 26 U.S.C. § 4411 and for failure to file the return required by 26 U.”
Silbert v. United States, 282 F. Supp. 635 (D. Maryland 1968).
· cites it 4× “Specifically, Marchetti was found guilty of conspiring to evade the annual occupational tax imposed by 26 U.S.C. § 4411 and of wilfully failing to register before engaging in the business of accepting wagers as required by 26 U.”
Oby Burks v. United States, 287 F.2d 117 (9th Cir. 1961).
· cites it 3× “§ 371 ) (a) to accept wagers; (b) to evade the wagering occupational tax ( 26 U.S.C. § 4411 ); and (c) to evade the excise tax imposed by 26 U.”
Namet v. United States, 373 U.S. 179 (1963).
“The petitioner was convicted by a jury on two counts of violating the federal wagering tax law, §§ 4411 and 4412 of the Internal Revenue Code of 1954, 26 U. S. C. §§ 4411 , 4412. His conviction was affirmed by the Court of Appeals for the First Circuit, 301 F.”
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