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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
PART 49—FACILITIES AND SERVICES EXCISE TAXES
Subpart F—Collection of Tax By Persons Receiving Payment
26 CFR Part 49 - Subpart F - Collection of Tax By Persons Receiving Payment
CFR
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§ 49.4291-1 Persons receiving payment must collect tax.
