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§4374 — Liability for tax

Statute Text — 26 U.S.C. §4374

The tax imposed by this chapter shall be paid, on the basis of a return, by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold. The United States or any agency or instrumentality thereof shall not be liable for the tax.

Treasury Regulations

  • Treas. Reg. §Treas. Reg. §46.4374-1 Liability for tax
  • Treas. Reg. §Treas. Reg. §46.4374-1(a) In general.
  • Treas. Reg. §Treas. Reg. §46.4374-1(b) When liability for tax attaches.
  • Treas. Reg. §Treas. Reg. §46.4374-1(c) Payment of tax.
  • Treas. Reg. §Treas. Reg. §46.4374-1(d) Penalty for failure to pay tax.
  • Treas. Reg. §Treas. Reg. §46.4374-1(e) Effective date.

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