§ 49.4291-1 Persons receiving payment must collect tax.
Amended 1956, 1958, 1965, 1970
- 1970 Pub. L. 91-258 Pub. L. 91–258 substituted “section 4263(a)” for “section 4264(a)”.
- 1965 Pub. L. 89-44 Pub. L. 89–44 struck out reference to section 4231 and struck out sentence referring to tax imposed on life memberships by section 4241.
- 1958 Pub. L. 85-859 Pub. L. 85–859 substituted “Except as otherwise provided in sections 3241 and 4262(a)” for “Except as provided in section 4264(a)”.
- 1956 Act July 25, 1956, inserted “Except as provided in section 4264(a)”, and struck out provisions which related to collection of tax where payment specified in section 4261 was made outside the United States for a prepaid order, exchange order, or similar order.
Cases: Air Tour Acquisition v. United States, 781 F. Supp. 669 (D. Haw. 1991); United States v. Nielsen, 1 F.3d 855 (9th Cir. 1993); United Prepaid Network v. United States, 112 Fed. Cl. 59 (Fed. Cl. 2013)
Final rules 4
Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.