Page:United States Statutes at Large Volume 68A.djvu/886

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INTERNAL REVENUE CODE OF 1954

Subchapter B—Registration Sec. 7011. Registration—persons paying a special tax. Sec. 7012. Cross references. SEC. 7011. REGISTRATION—PERSONS PAYING A SPECIAL TAX. (a) REQUIREMENT.—Every person engaged in any trade or business on which a special tax is imposed by law shall register with the Secretary or his delegate his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. I n 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 I N C A S E OF D E A T H 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 or his delegate in accordance with regulations prescribed by the Secretary or his delegate. SEC. 7012. CROSS REFERENCES. (a) Narcotic Drugs.—For provisions relating to registration in relation to narcotic drugs, see section 4722. (b) Marihuana.—For provisions relating to registration in relation to marihuana, see section 4753. (c) Firearms.—For provisions relating to registration in connection with firearms, see sections 5802, 5841, and 5854. (d) For provisions relating to registration in relation to the manufacture of playing cards, see section 4455. (e) For provisions relating to registration in relation to the manufacture of white phosphorus matches, see section 4804(d). (f) For special rules with respect to registration by persons engaged in receiving wagers, see section 4412. (g) For provisions relating to registration in relation to the production or importation of gasoline, see section 4101. (h) For provisions relating to registration in relation to the manufacture or production of lubricating oils, see section 4101. (i) For provisions relating to registration in relation to transportation of property for hire, see section 4273. (j) Penalty.— (1) For penalty for failure to register, see section 7272. (2) For other penalties for failure to register with respect to wagering, see section 7262.

§7011

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