# 26 U.S.C. § 7012: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7012>. Cite pinpoints as 26 U.S.C. § 7012(a)(1).

## § 7012(1)

For provisions relating to registration in connection with firearms, see sections 5802, 5841, and 5861.

## § 7012(2)

For special rules with respect to registration by persons engaged in receiving wagers, see section 4412.

## § 7012(3)

For provisions relating to registration in relation to the taxes on gasoline and diesel fuel, see section 4101.

## § 7012(4)

For provisions relating to registration by dealers in distilled spirits, wines, and beer, see section 5124.

## § 7012(5)

For penalty for failure to register, see section 7272.

## § 7012(6)

For other penalties for failure to register with respect to wagering, see section 7262.

## Connections

Cites: § 4101 Registration and bond; § 4412 Registration; § 5124 Registration by dealers; § 7262 Violation of occupational tax laws relating to wagering—failure to pay special tax; § 7272 Penalty for failure to register or reregister

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 846
- 1958-06-30: [Pub. L. 85-475](/26/act/85-475.md), 72 Stat. 260
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 155
- 1970-10-27: [Pub. L. 91-513](/26/act/91-513.md), 84 Stat. 1292
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1816
- 1996-08-20: [Pub. L. 104-188](/26/act/104-188.md), 110 Stat. 1868
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1955