When any person who has paid the special tax for any trade or business dies, his spouse or child, or executors or administrators or other legal representatives, may occupy the house or premises, and in like manner carry on, for the residue of the term for which the tax is paid, the same trade or business as the deceased before carried on, in the same house and upon the same premises, without the payment of any additional tax. When any person removes from the house or premises for which any trade or business was taxed to any other place, he may carry on the trade or business specified in the register kept in the office of the official in charge of the internal revenue district at the place to which he removes, without the payment of any additional tax: Provided, That all cases of death, change, or removal, as aforesaid, with the name of the successor to any person deceased, or of the person making such change or removal, shall be registered with the Secretary, under regulations to be prescribed by the Secretary.
For registration in case of wagering, see section
1976—Subsec. (a). Pub. L. 94–455, §§ 1904(a)(20),
1906(b)(13)(A), substituted “spouse or child” for “wife or child” and struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (b). Pub. L. 94–455, § 1904(b)(8)(A), among other changes, struck out reference to section
4804(d) for registration in case of white phosphorous matches and references to subtitle F for other provisions relating to registration.
1970—Subsec. (b)(1). Pub. L. 91–513struck out references to narcotics and marihuana and to sections
1965—Subsec. (b)(1). Pub. L. 89–44struck out “playing cards,” after “wagering,” and “4455,” after “4412,”.
Effective Date of 1970 Amendment
Amendment by Pub. L. 91–513effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) ofPub. L. 91–513, set out as an Effective Date note under section
951 of Title
21, Food and Drugs.
Effective Date of 1965 Amendment
Pub. L. 89–44, title VII, § 701(c)(2),June 21, 1965, 79 Stat. 157, provided in part that: “The amendments made by section
402 [repealing sections
4457 of this title] (relating to playing cards) and by subsection (c) ofsection
405 [amending this section] shall apply on and after the day after the date of the enactment of this Act [June 21, 1965].”
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 ofPub. L. 91–513not to be affected or abated by reason thereof, see section 1103 ofPub. L. 91–513, set out as a note under section
171 of Title
21, Food and Drugs.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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