Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter B — Occupational Tax › § 4414
Find penalties and other general administrative rules that apply to this subchapter in sections 4421 through 4423 and in Subtitle F.
Reference
Citation
26 U.S.C. § 4414
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102