Title 26 — Internal Revenue CodeRelease 119-73

§7011 Registration—persons paying a special tax

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 72— - LICENSING AND REGISTRATION › Subchapter Subchapter B— - Registration › § 7011

Last updated Apr 6, 2026|Official source

Summary

People who run a business that must pay a special tax must register with the Secretary. They must give their name or business name, home address, type of business, and the address where the business will operate. If the business is a firm or company, it must list each person in it and their home addresses. Anyone excused from paying the special tax under section 4905 must still register, following the rules the Secretary sets.

Full Legal Text

Title 26, §7011

Internal Revenue Code — Source: USLM XML via OLRC

(a)Every person engaged in any trade or business on which a special tax is imposed by law shall register with the Secretary his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so registered.

(b)Any person exempted under the provisions of section 4905 from the payment of a special tax, shall register with the Secretary in accordance with regulations prescribed by the Secretary.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7011

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73