26 U.S.C. § 4901

Payment of tax

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(a) Condition precedent to carrying on certain business

No person shall be engaged in or carry on any trade or business subject to the tax imposed by section 4411 (wagering) until he has paid the special tax therefor.

(b) Computation

All special taxes shall be imposed as of on the first day of July in each year, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced, to and including the 30th day of June following.

(Aug. 16, 1954, ch. 736, 68A Stat. 593; Pub. L. 89–44, title IV, § 405(b), June 21, 1965, 79 Stat. 149; Pub. L. 91–513, title III, § 1102(a), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, § 1904(a)(19), Oct. 4, 1976, 90 Stat. 1814; Pub. L. 95–600, title V, § 521(c)(2), Nov. 6, 1978, 92 Stat. 2884.)Editorial NotesAmendments

1978—Subsec. (a). Pub. L. 95–600 struck out “or 4461(a)(1) (coin-operated gaming devices)” after “(wagering)”.

1976—Subsec. (c). Pub. L. 94–455 struck out subsec. (c) which provided that all special taxes should be paid by stamp and made reference to subtitle F for authority of the Secretary to make assessments where special taxes have not been duly paid by stamp.

1970—Subsec. (a). Pub. L. 91–513 struck out references to tax imposed by sections 4721 (narcotic drugs) and 4751 (marihuana).

1965—Subsec. (a). Pub. L. 89–44 substituted “4461(a)(1)” for “4461(2)”.

Statutory Notes and Related SubsidiariesEffective Date of 1978 Amendment

Amendment by Pub. L. 95–600 applicable with respect to years beginning after June 30, 1980, see section 521(d)(2) of Pub. L. 95–600, set out as a note under section 4402 of this title.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 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 applicable on and after July 1, 1965, see section 701(c)(2) of Pub. L. 89–44, set out in part as a note under section 4402 of this title.

Savings Provision

Prosecution 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.

Persons Engaged in Activities on December 1, 1974, Requiring Payment of Wagering Tax

Person on Dec. 1, 1974, engaging in an activity making him liable for payment of tax imposed by section 4411 of this title (as in effect on such date) to be treated as commencing such activity on such date for purposes of this section and section 4411 of this title, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title.

Notes of Decisions

Cited in 18 cases, 1958–1984 · leading case: United States v. Four (4) Pinball MacHines, 429 F. Supp. 1002 (D. Haw. 1977).

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United States v. Four (4) Pinball MacHines, 429 F. Supp. 1002 (D. Haw. 1977). · cites it 6× “Therefore, under 26 U.S.C. § 4901 (a), it became illegal to continue to operate the 15 pinball machines.”

Louis Sager Hunsucker, Jr. v. Robert L. Phinney, Dist. Dir. of Internal Revenue, 497 F.2d 29 (5th Cir. 1974). “Hunsucker was arrested on the same day and charged with violations of 26 U.S.C. §§ 4901 , 7203, and 7262. Subsequently the criminal action was dismissed by the U.”

United States v. One 1965 Buick, Etc., Wilbur Dean & Delores Dean, Claimants-Appellants, 392 F.2d 672 (6th Cir. 1968). “§ 4412 provides in part: “Each person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district— * * * ” 26 U.S.C. § 4901 provides in pertinent part: “No person shall be engaged in or carry on any trade or…”

United States of Am., Libelant-Appellee v. United States Coin & Currency in the Amount of $8,674.00, Donaldangelini, Claimant-Appellant, 393 F.2d 499 (7th Cir. 1968). “* The applicability of 26 U.S.C. § 4901 , which was cited by the District Court, is dependent solely on the §§ 4411 and 4412 violations.”

United States v. Meger Sigal, United States of Am. v. Abe Rabinovitz, 341 F.2d 837 (3rd Cir. 1965). “The crucial link supporting the government’s contention is 26 U.S.C. § 4901 , which provides that, “No person shall be engaged in or carry on any trade or business subject to the tax imposed by Section 4411 (wagering) * * * *845 until he has paid the special tax therefor.”

Gerald Voglino & P. Russell Willett, Owners & of Five (5) Coin-Operated Gaming Devices & Contents ($63.75) v. United States, 253 F.2d 794 (4th Cir. 1958). · cites it 2× “§ 4461 (2); but no tax was paid by Willett for the period from June 12 to June 30, 1956, during which he was the occupant of the premises and forbidden by 26 U.S.C. § 4901 to engage in the business without payment of the tax.”

Silbert v. United States, 282 F. Supp. 635 (D. Maryland 1968). “26 U.S.C. § 4901 (a) and (c) (1) provide as follows: (a) No person shall be engaged in or carry on any trade or business subject to the tax imposed by section 4411 (wagering), 4461(a) (1) (coin-operated gaming devices), 4721 (narcotic drugs), or 4751 (marihuana) until he has…”

United States v. Five (5) Coin-operated Gaming Devices, 246 F. Supp. 349 (W.D. Va. 1965). “[ 26 U.S.C.A. § 4901 (1955).] § 7302. Property used in violation of internal revenue laws.”

United States v. Riccio, 282 F. Supp. 979 (N.D. Ill. 1968). “§ 4412 ; and that defendants have otherwise failed to comply with lawful conditions precedent to the carrying on of their business of accepting wagers, under the terms of 26 U.S.C. § 4901 (a). Alleging that it has thus been deprived of substantial taxes to which it is entitled,…”

United States v. Ten Coin-Operated Gaming Devices, 388 F. Supp. 801 (N.D.W. Va. 1975). “§ 4461(a), a violation of 26 U.S.C. § 4901 , and for failure to register with the District Director as required by 26 U.”

United States v. One Bally Pinball Mach., 231 F. Supp. 871 (E.D.S.C. 1964). · cites it 2× “The question for determination is: If these facts be admitted is the United States estopped? Title 26 U.S.C. § 4901 (a) provides a condition precedent to carrying on of such a business (pin ball machine display and operation included) as follows: “(a) Condition precedent to…”

Joseph Decesare & Ralph Blackburn v. United States, 356 F.2d 107 (5th Cir. 1966). “Under 26 U.S.C.A. § 4901 , registration for and payment of the gambling tax is a “condition precedent to carrying on” the business of accepting wagers.”

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