26 U.S.C. § 4374
Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
The tax imposed by this chapter shall be paid, on the basis of a return, by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold. The United States or any agency or instrumentality thereof shall not be liable for the tax.