26 USC § 7273 - Penalties for offenses relating to special taxes | Title 26 - Internal Revenue Code | U.S. Code

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Current through Pub. L. 113-99. (See Public Laws for the current Congress.)

Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with section 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed.

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Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to a penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with section 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 90–618, title II, § 205,Oct. 22, 1968, 82 Stat. 1235.)

Amendments

1968—Pub. L. 90–618redesignated former subsec. (a) as existing provisions, struck out heading “General rule”, all references to subsecs. (a) or (b) ofsection 6806 of this title, provision that nothing in this subsec. affects the liability of any person doing any act, etc., upon which a special tax is imposed for such special tax, and struck out subsec. (b) setting forth penalties for the failure to comply with the provisions of section 6806 (c) of this title.

Effective Date of 1968 Amendment

Amendment by Pub. L. 90–618effective Oct. 22, 1968, see section 207 ofPub. L. 90–618, set out as an Effective Date note under section 5801 of this title.

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 Friday, May 3, 2013

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"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC § 7273 - Penalties for offenses relating to special taxes

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