# 26 U.S.C. § 7011: Registration—persons paying a special tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7011>. Cite pinpoints as 26 U.S.C. § 7011(a)(1).

## § 7011(a) Requirement

Every person engaged in any trade or business on which a special tax is imposed by law shall register with the Secretary his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so registered.

## § 7011(b) Registration in case of death or change of location

Any person exempted under the provisions of section 4905 from the payment of a special tax, shall register with the Secretary in accordance with regulations prescribed by the Secretary.

## Final rules

- [61 FR 58004](https://www.federalregister.gov/documents/1996/11/12/96-28404/deposits-of-excise-taxes) (1996): Deposits of Excise Taxes

## Connections

Cites: § 4905 Liability in case of death or change of location

Cited by: none

Derived from: 1939 § 3270(a); 1939 § 3280(a)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 845
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834