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26 U.S.C. § 4291. - Cases where persons receiving payment must collect tax · Congress.wiki

U.S. Code/Title 26/§ 4291

Title 26

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26 U.S.C. § 4291.Chapter 33

§ 4291

Cases where persons receiving payment must collect tax

Title 26

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Subchapter: Special Provisions Applicable to Services and Facilities Taxes

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Back to Chapter 33 Previous: § 4282 Next: § 4293

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.

Release: pl-119-73not60 (2026-01-23)