# 26 U.S.C. § 4411: Imposition of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4411>. Cite pinpoints as 26 U.S.C. § 4411(a)(1).

## § 4411(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.

## § 4411(b) Authorized persons

Subsection (a) shall be applied by substituting “$50” for “$500” in the case of—

**§ 4411(b)(1)** any person whose liability for tax under section 4401 is determined only under paragraph (1) of section 4401(a), and

**§ 4411(b)(2)** any person who is engaged in receiving wagers only for or on behalf of persons described in paragraph (1).

## Regulations

- [Treas. Reg. § 44.4411-1](/26/reg/44.4411-1.md): Imposition of tax. (interprets § 4411)

## Leading cases

- [Marchetti v. United States, 390 U.S. 39 (1968)](https://www.courtlistener.com/opinion/107606/marchetti-v-united-states/)
- [United States v. United States Coin & Currency, 393 F.2d 499 (7th Cir. 1968)](https://www.courtlistener.com/opinion/279829/united-states-of-america-libelant-appellee-v-united-states-coin-and/)
- [United States v. Kelley, 254 F. Supp. 9 (S.D.N.Y. 1966)](https://www.courtlistener.com/opinion/1663177/united-states-v-kelley/)

## Connections

Cites: § 4401 Imposition of tax

Cited by: § 4901 Payment of tax; § 4903 Liability in case of business in more than one location; § 4907 Federal agencies or instrumentalities

Derived from: 1939 § 3290

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 527
- 1974-10-29: [Pub. L. 93-499](/26/act/93-499.md), 88 Stat. 1550
- 1982-10-25: [Pub. L. 97-362](/26/act/97-362.md), 96 Stat. 1731