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26 CFR §44.4411-1 — -1 Imposition of tax.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. A special tax of $50 per year is required to be paid by each person:
    1. (1)Who is liable for the tax imposed by section 4401, or
    2. (2)Who is engaged in receiving wagers for or on behalf of any person who is liable for the tax imposed by section 4401.
  2. (b)Examples. The application of paragraph (a) of this section may be illustrated by the following examples:
  3. (c)Cross references. For provisions relating to the payment of the special tax (computation, manner of payment, etc.), see Subpart D of this part.