US Code

Public Law 119-83 (04/13/2026)

26 U.S.C. § 4411

Imposition of tax

(a)

In general

There shall be imposed a special tax of $500 per year to be paid by each person who is liable for the tax imposed under section 4401 or who is engaged in receiving wagers for or on behalf of any person so liable.

(b)

Authorized persons

Subsection (a) shall be applied by substituting “$50” for “$500” in the case of—
(1)
any person whose liability for tax under section 4401 is determined only under paragraph (1) of section 4401(a), and
(2)
any person who is engaged in receiving wagers only for or on behalf of persons described in paragraph (1).

Aug. 16, 1954, ch. 736 68A Stat. 527 Pub. L. 93–499, § 3(b)88 Stat. 1550 Pub. L. 97–362, title I, § 109(b)96 Stat. 1731 (, ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 97–3621982— designated existing provisions as subsec. (a), in subsec. (a), as so designated, substituted “liable for the tax imposed” for “liable for tax”, and added subsec. (b).

Pub. L. 93–4991974— substituted “$500” for “$50”.

Statutory Notes and Related Subsidiaries

Effective Date of 1982 Amendment

Pub. L. 97–362, title I, § 109(c)(2)96 Stat. 1731

“The amendment made by subsection (b) [amending this section] shall take effect on .”
, , , provided that:

Effective Date of 1974 Amendment

Pub. L. 93–499section 3(d)(1) of Pub. L. 93–499section 4401 of this titleAmendment by effective , and applicable only with respect to wagers placed on or after such date, see , set out as a note under .

Persons Engaged in Activities on , Requiring Payment of Tax; Persons Paying Tax and Registering Before

Pub. L. 93–499, § 3(d)(2)88 Stat. 1551 Pub. L. 99–514, § 2100 Stat. 2095

“(A)
Any person who, on , is engaged in an activity which makes him liable for payment of the tax imposed by section 4411 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as in effect on such date) shall be treated as commencing such activity on such date for purposes of such section and section 4901 of such Code.
“(B)

Any person who, before .—

“(i)
became liable for and paid the tax imposed by section 4411 of the Internal Revenue Code of 1986 (as in effect on ) for the year ending , shall not be liable for any additional tax under such section for such year, and
“(ii)
registered under section 4412 of such Code (as in effect on ) for the year ending , shall not be required to reregister under such section for such year.”
, , , as amended by , , , provided that: