26 U.S. Code § 7011 - Registration—persons paying a special tax

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(a) Requirement
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.
(b) Registration in case of death or change of location
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.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834.)
Amendments

1976—Pub. L. 94–455struck out “or his delegate” after “Secretary” wherever appearing.

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

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27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO

27 CFR Part 44 - EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

27 CFR Part 70 - PROCEDURE AND ADMINISTRATION

 

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