§4291 — Cases where persons receiving payment must collect tax
2 cases·2 cited
Statute Text — 26 U.S.C. §4291
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §49.4291-1 Persons receiving payment must collect tax
- Treas. Reg. §Treas. Reg. §49.4291-1(a) In the case of a person using the alternative method of making deposits described in § 40.
- Treas. Reg. §Treas. Reg. §49.4291-1(b) In any other case, the due date of the return on which the tax would have been reported but for the refusal to pay or inability to collect.
2 Citing Cases
Mikulski v. Centerior Energy Corporation