FEDERAL · 26 U.S.C. · Chapter 40
Liability in case of business in more than one location
26 U.S.C. § 4903
Title26 — Internal Revenue Code
Chapter40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
This text of 26 U.S.C. § 4903 (Liability in case of business in more than one location) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 4903.
Text
The payment of the special tax imposed, other than the tax imposed by section 4411, shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the register kept in the office of the official in charge of the internal revenue district; but nothing herein contained shall require a special tax for the storage of goods, wares, or merchandise in other places than the place of business, nor, except as provided in this subtitle, for the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples at said office or place of business.
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Related
§ 4411
26 U.S.C. § 4411
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 593.)
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Bluebook (online)
26 U.S.C. § 4903, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4903.