Title 26, Internal Revenue CodeRelease 119-110
§7011 Registration—persons Paying a Special Tax
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 72 — LICENSING AND REGISTRATION › Subchapter B — Registration › § 7011
Summary
People running a business that pays a special tax must register with the Secretary and give name, residence, business kind, and business location. Firms must list all members, and those exempt under section 4905 must also register under Secretary rules.
Full Legal Text
Title 26, §7011
Internal Revenue Code, Source: USLM XML via OLRC
(a)Requirement
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)Registration in case of death or change of location
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
Sep 22, 2026
Release point: 119-110