26Title 26The US tax code, read & explained

26 U.S.C. § 4291

§ 4291. Cases where persons receiving payment must collect tax

52 words · amended 3 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed May 21, 1970 by the Public Law 91-258.

Every change, newest first (5)
  1. May 21, 1970Public Law 91-258
  2. June 21, 1965Public Law 89-44
  3. September 2, 1958Technical Amendments Act of 1958
  4. July 25, 1956Internal Revenue Code of 1954 (original text)
  5. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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.