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26 U.S.C. § 4291 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4291. Cases where persons receiving payment must collect tax

Current as of January 01, 2024 | Updated by Findlaw Staff

Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.

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Cite this article: FindLaw.com - 26 U.S.C. § 4291 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4291. Cases where persons receiving payment must collect tax - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-4291/

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