§4905 — Title 26 Internal Revenue Code | U.S. Code

Summary

When someone has paid the special tax for a business and then dies, their spouse, child, executor, administrator, or other legal representative can stay in the same place and run the same business for the rest of the paid term without paying another tax. If the taxpayer moves, they can run the same business at the new location without paying extra tax. All deaths, moves, and changes must be registered with the Secretary and must include the name of the person taking over, following the Secretary’s rules. For registration rules for wagering businesses, see section 4412.

Title 26, §4905

Internal Revenue Code — Source: USLM XML via OLRC

(a)When any person who has paid the special tax for any trade or business dies, his spouse or child, or executors or administrators or other legal representatives, may occupy the house or premises, and in like manner carry on, for the residue of the term for which the tax is paid, the same trade or business as the deceased before carried on, in the same house and upon the same premises, without the payment of any additional tax. When any person removes from the house or premises for which any trade or business was taxed to any other place, he may carry on the trade or business specified in the register kept in the office of the official in charge of the internal revenue district at the place to which he removes, without the payment of any additional tax: Provided, That all cases of death, change, or removal, as aforesaid, with the name of the successor to any person deceased, or of the person making such change or removal, shall be registered with the Secretary, under regulations to be prescribed by the Secretary.

(b)For registration in case of wagering, see section 4412.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (a). Pub. L. 94–455, §§ 1904(a)(20), 1906(b)(13)(A), substituted “spouse or child” for “wife or child” and struck out “or his delegate” after “Secretary” wherever appearing. Subsec. (b). Pub. L. 94–455, § 1904(b)(8)(A), among other changes, struck out reference to section 4804(d) for registration in case of white phosphorous matches and references to subtitle F for other provisions relating to registration. 1970—Subsec. (b)(1). Pub. L. 91–513 struck out references to narcotics and marihuana and to section 4722 and 4753. 1965—Subsec. (b)(1). Pub. L. 89–44 struck out “playing cards,” after “wagering,” and “4455,” after “4412,”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1970 AmendmentAmendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an

Effective Date

note under section 951 of Title 21, Food and Drugs.

Effective Date

of 1965 Amendment Pub. L. 89–44, title VII, § 701(c)(2), June 21, 1965, 79 Stat. 157, provided in part that: “The

Amendments

made by section 402 [repealing sections 4451 to 4457 of this title] (relating to playing cards) and by subsection (c) of section 405 [amending this section] shall apply on and after the day after the date of the enactment of this Act [June 21, 1965].”

Savings Provision

Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the

Effective Date

of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs.

§4905 Liability in case of death or change of location

Summary

Title 26, §4905

Notes & Related Subsidiaries

Editorial Notes

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Effective Date

Amendments

Savings Provision

Effective Date

Citations & Metadata