Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.
Aug. 16, 1954, ch. 73668A Stat. 831Pub. L. 89–44, title VI, § 601(e)79 Stat. 155Pub. L. 90–618, title II, § 20482 Stat. 1235(, ; , , ; , , .)
Editorial Notes
References in Text
Pub. L. 95–600, title V, § 521(b)92 Stat. 2884Subchapter B of chapter 36, referred to in text, was repealed by , , .
Amendments
Pub. L. 90–618section 4461 of this titlesection 4411 of this title1968— substituted “Occupational tax stamps” for “Posting occupational tax stamps” in section catchline, and substituted provisions that every person liable for a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E of this title) conspicuously place and keep in his place of business all stamps denoting payment of such special tax for provisions that every person liable for a special tax conspicuously place and keep in his place or business all stamps denoting payment of said special tax, provisions that authorized the Secretary or his delegate to require that the stamps denoting the payment of the special tax imposed by be posted on or in each device so that it will be visible to any person operating the device, and provisions that every person liable for the special tax under place the stamp denoting payment of such special tax in a conspicuous place in his place of business, or, if he has no such place of business, to keep such stamp on his person.
Pub. L. 89–441965—Subsec. (b). struck out “amusement and” after “Coin-operated” in heading.
Statutory Notes and Related Subsidiaries
Effective Date of 1968 Amendment
Pub. L. 90–618section 207 of Pub. L. 90–618section 5801 of this titleAmendment by effective , see , set out as an Effective Date note under .
Effective Date of 1965 Amendment
Pub. L. 89–44section 701(e) of Pub. L. 89–44section 6103 of this titleAmendment by to take effect in a manner consistent with effective date of change of tax provision to which related, see , set out as a note under .