# 26 U.S.C. § 4291: Cases where persons receiving payment must collect tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4291>. Cite pinpoints as 26 U.S.C. § 4291(a)(1).

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.

## Regulations

- [Treas. Reg. § 49.4291-1](/26/reg/49.4291-1.md): Persons receiving payment must collect tax. (interprets § 4291)

## Final rules

- [70 FR 49869](https://www.federalregister.gov/documents/2005/08/25/05-16612/collected-excise-taxes-duties-of-collector) (2005): Collected Excise Taxes; Duties of Collector
- [69 FR 48393](https://www.federalregister.gov/documents/2004/08/10/04-18160/collected-excise-taxes-duties-of-collector) (2004): Collected Excise Taxes; Duties of Collector
- [68 FR 15940](https://www.federalregister.gov/documents/2003/04/02/03-7812/diesel-fuel-blended-taxable-fuel) (2003): Diesel Fuel; Blended Taxable Fuel
- [61 FR 58004](https://www.federalregister.gov/documents/1996/11/12/96-28404/deposits-of-excise-taxes) (1996): Deposits of Excise Taxes

## Leading cases

- [Air Tour Acquisition v. United States, 781 F. Supp. 669 (D. Haw. 1991)](https://www.courtlistener.com/opinion/1411488/air-tour-acquisition-corp-v-united-states/)
- [United States v. Nielsen, 1 F.3d 855 (9th Cir. 1993)](https://www.courtlistener.com/opinion/627442/united-states-v-edward-s-nielsen/)
- [United Prepaid Network v. United States, 112 Fed. Cl. 59 (Fed. Cl. 2013)](https://www.courtlistener.com/opinion/1035613/united-prepaid-network-inc-v-united-states/)

## Connections

Cites: § 4263 Special rules

Cited by: none

Derived from: 1939 § 1715(a); 1939 § 1851; 1939 § 3467; 1939 § 3469(d); 1939 § 3475(c)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 511
- 1956-07-25: [Act July 25, 1956, ch. 725](/26/act/1956-ch725.md), 70 Stat. 646
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1287
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 148
- 1970-05-21: [Pub. L. 91-258](/26/act/91-258.md), 84 Stat. 242