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26 U.S.C. § 7262 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7262. Violation of occupational tax laws relating to wagering--failure to pay special tax

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

Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.

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Cite this article: FindLaw.com - 26 U.S.C. § 7262 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7262. Violation of occupational tax laws relating to wagering--failure to pay special tax - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-7262/

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