Title 26, Internal Revenue CodeRelease 119-110
§4905 Liability in Case of Death or Change of Location
Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES › § 4905
Summary
A spouse, child, or legal representative of someone who paid the special tax may keep running the same business at the same place or at a new place without paying extra tax for the rest of the paid term. All deaths, moves, and the name of the person who takes over must be reported to the Secretary under the Secretary’s rules. For wagering, see 4412.
Full Legal Text
Title 26, §4905
Internal Revenue Code, Source: USLM XML via OLRC
(a)Requirements
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)Registration
For registration in case of wagering, see section 4412.
Legislative History
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4905
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110