Title 26Internal Revenue CodeRelease 119-73

§7012 Cross references

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 72— - LICENSING AND REGISTRATION › Subchapter Subchapter B— - Registration › § 7012

Last updated Apr 6, 2026|Official source

Summary

Shows where to find registration rules and penalties for certain activities. It points to firearm registration (sections 5802, 5841, 5861), registration for people taking bets (section 4412), gasoline and diesel tax registration (section 4101), alcohol dealer registration (section 5124), the penalty for failing to register (section 7272), and extra penalties for failing to register for wagering (section 7262).

Full Legal Text

Title 26, §7012

Internal Revenue Code — Source: USLM XML via OLRC

(1)For provisions relating to registration in connection with firearms, see section 5802, 5841, and 5861.
(2)For special rules with respect to registration by persons engaged in receiving wagers, see section 4412.
(3)For provisions relating to registration in relation to the taxes on gasoline and diesel fuel, see section 4101.
(4)For provisions relating to registration by dealers in distilled spirits, wines, and beer, see section 5124.
(5)For penalty for failure to register, see section 7272.
(6)For other penalties for failure to register with respect to wagering, see section 7262.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2005—Pars. (4) to (6). Pub. L. 109–59 added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), respectively. 1996—Par. (3). Pub. L. 104–188, § 1702(b)(4)(A), substituted “taxes on gasoline and diesel fuel” for “production or importation of gasoline”. Pars. (4) to (6). Pub. L. 104–188, § 1702(b)(4)(B), redesignated pars. (5) and (6) as (4) and (5), respectively, and struck out former par. (4) which read as follows: “For provisions relating to registration in relation to the manufacture or production of lubricating oils, see section 4101.” 1976—Pub. L. 94–455 revised section generally, striking out cross reference to section 4804(d) relating to registration in relation to manufacture of white phosphorus matches and substituted reference to section 5861 for reference to section 5854 in cross reference covering registration in connection with firearms. 1970—Subsecs. (a), (b). Pub. L. 91–513 struck out subsecs. (a) and (b) which related to narcotic drugs and marihuana, respectively, and which had made reference to section 4722 and 4753, respectively. 1965—Subsec. (d). Pub. L. 89–44 struck out subsec. (d) relating to manufacture of playing cards. 1958—Subsecs. (i), (j). Pub. L. 85–475, redesignated subsec. (j) as (i) and struck out former subsec. (i) which referred to section 4273.

Statutory Notes and Related Subsidiaries

Effective Date

of 2005 AmendmentAmendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.

Effective Date

of 1996 AmendmentAmendment by Pub. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Pub. L. 104–188, set out as a note under section 38 of this title.

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 AmendmentAmendment by Pub. L. 89–44 to take effect in a manner consistent with

Effective Date

of change of tax provision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title.

Effective Date

of 1958 AmendmentFor

Effective Date

of amendment by Pub. L. 85–475, see section 4(c) of Pub. L. 85–475, set out as a note under section 6415 of this title.

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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7012

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73