I.R.C. § 7011(a) Requirement
Every person engaged in any trade or business on which a special tax is imposed
by law shall register with the Secretary his name or style, place of residence, trade
or business, and the place where such trade or business is to be carried on. In case
of a firm or company, the names of the several persons constituting the same, and
the places of residence, shall be so registered.
I.R.C. § 7011(b) Registration In Case Of Death Or Change Of Location
Any person exempted under the provisions of section 4905 from the payment of a special tax, shall register with the Secretary in accordance
with regulations prescribed by the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 845; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary” wherever appearing.
Penalty for failure to register, see section 7272 of this title.
Section Referred to in Other Sections
This section is referred to in sections 5141, 7272 of this title.