Requirements
ProvidedWhen 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: , 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.
Registration
For registration in case of wagering, see section 4412.
Aug. 16, 1954, ch. 73668A Stat. 594Pub. L. 89–44, title IV, § 405(c)79 Stat. 149Pub. L. 91–513, title III, § 1102(b)84 Stat. 1292Pub. L. 94–455, title XIX90 Stat. 1814(, ; , , ; , , ; , §§ 1904(a)(20), (b)(8)(A), 1906(b)(13)(A), , , 1816, 1834.)
Editorial Notes
Amendments
Pub. L. 94–4551976—Subsec. (a). , §§ 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.
Pub. L. 94–455, § 1904(b)(8)(A)Subsec. (b). , 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.
Pub. L. 91–5131970—Subsec. (b)(1). struck out references to narcotics and marihuana and to sections 4722 and 4753.
Pub. L. 89–441965—Subsec. (b)(1). struck out “playing cards,” after “wagering,” and “4455,” after “4412,”.
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Pub. L. 91–513section 1105(a) of Pub. L. 91–513section 951 of Title 21Amendment by effective on first day of seventh calendar month that begins after , see , set out as an Effective Date note under , Food and Drugs.
Effective Date of 1965 Amendment
Pub. L. 89–44, title VII, § 701(c)(2)79 Stat. 157
Savings Provision
section 1102 of Pub. L. 91–513section 1103 of Pub. L. 91–513section 171 of Title 21Prosecutions 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 not to be affected or abated by reason thereof, see , set out as a note under , Food and Drugs.