CHAPTER 35— TAXES ON WAGERING›Subchapter B— Occupational Tax

§ 4413. Certain provisions made applicable

26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

Sections 4901, 4902, 4904, 4905, and 4906 shall extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections 4901 to 4907, inclusive, shall so extend or apply.

(Aug. 16, 1954, ch. 736, 68A Stat. 527.)

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▸Contents — 26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)

26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)

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