26 U.S.C. § 7011
Registration—persons paying a special tax
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.
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.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Notes of Decisions
Cited in 3
cases, 1965–1976 · leading case: United States v. Five (5) Coin-operated Gaming Devices, 246 F. Supp. 349 (W.D. Va. 1965).
United States v. Five (5) Coin-operated Gaming Devices, 246 F. Supp. 349 (W.D. Va. 1965). “The libel further alleges that, at the time of seizure, the five coin-operated gaming devices were not registered with the District Director of Internal Revenue, Richmond, Virginia, as required by 26 U.S.C. § 7011 (a), and 26 C.F.R. 45.7011.”
United States v. Fine, 413 F. Supp. 728 (W.D. Wis. 1976). “One of the objects charged in that case was avoiding the registration requirements of 26 U.S.C. § 7011 (a), in violation of 26 U.”
United States v. Ten Coin-Operated Gaming Devices, 388 F. Supp. 801 (N.D.W. Va. 1975). “§ 4901 , and for failure to register with the District Director as required by 26 U.S.C. § 7011 and applicable regulations.”
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