SEC. 4403. RECORD REQUIREMENTS. Each person liable for tax under this subchapter shall keep a daily record showing the gross amount of all wagers on which he is so liable, in addition to all other records required pursuant to section 6001 (a). SEC. 4404. TERRITORIAL EXTENT. The tax imposed by this subchapter shall apply only to wagers (1) accepted in the United States, or (2) placed by a person who is in the United States or (A) with a person who is a citizen or resident of the United States, (B) in a wagering pool or lottery conducted by a person who is a citizen or resident of the United States. SEC. 4405. CROSS REFERENCES. For penalties and other administrative provisions applicable to this subchapter, see sections 4421 to 4423, inclusive; and subtitle F. Subchapter B-Occupational Tax Sec. 4411. Imposition of tax. Sec. 4412. Registration. Sec. 4413. Certain provisions made applicable. SEC. 4411. IMPOSITION OF TAX. There shall be imposed a special tax of $50 per year to be paid by each person who is liable for tax under section 4401 or who is engaged in receiving wagers for or on behalf of any person so liable. SEC. 4412. REGISTRATION. (a) REQUIREMENT.-Each person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district (1) his name and place of residence; (2) if he is liable for tax under subchapter A, each place of business where the activity which makes him so liable is carried on, and the name and place of residence of each person who is engaged in receiving wagers for him or on his behalf; and (3) if he is engaged in receiving wagers for or on behalf of any person liable for tax under subchapter A, the name and place of residence of each such person. (b) FIRM OR COMPANY.-Where subsection (a) requires the name and place of residence of a firm or company to be registered, the names and places of residence of the several persons constituting the firm or company shall be registered. (c) SUPPLEMENTAL INFORMATION.-In accordance with regulations prescribed by the Secretary, he or his delegate may require from time to time such supplemental information from any person required to register under this section as may be needful to the enforcement of this chapter. SEC. 4413. CERTAIN PROVISIONS MADE APPLICABLE. 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. SEC. 4414. CROSS REFERENCES. For penalties and other general and administrative provisions applicable to this subchapter, see sections 4421 to 4423, inclusive; and subtitle F. Subchapter C-Miscellaneous Provisions Sec. 4421. Definitions. Sec. 4422. Applicability of federal and state laws. Sec. 4423. Inspection of books. SEC. 4421. DEFINITIONS. For purposes of this chapter (1) WAGER.-The term "wager" means (A) any wager with respect to a sports event or a contest placed with a person engaged in the business of accepting such wagers, (B) any wager placed in a wagering pool with respect to a sports event or a contest, if such pool is conducted for profit, and (C) any wager placed in a lottery conducted for profit. (2) LOTTERY.-The term "lottery" includes the numbers game, policy, and similar types of wagering. The term does not include(A) any game of a type in which usually (i) the wagers are placed, (ii) the winners are determined, and (iii) the distribution of prizes or other property is made, in the presence of all persons placing wagers in such game, and (B) any drawing conducted by an organization exempt from tax under sections 501 and 521, if no part of the net proceeds derived from such drawing inures to the benefit of any private shareholder or individual. SEC. 4422. APPLICABILITY OF FEDERAL AND STATE LAWS. The payment of any tax imposed by this chapter with respect to any activity shall not exempt any person from any penalty provided by a law of the United States or of any State for engaging in the same activity, nor shall the payment of any such tax prohibit any State from placing a tax on the same activity for State or other purposes. SEC. 4423. INSPECTION OF books. Notwithstanding section 7605 (b), the books of account of any person liable for tax under this chapter may be examined and inspected as frequently as may be needful to the enforcement of this chapter. CHAPTER 36-CERTAIN OTHER EXCISE TAXES SUBCHAPTER A. Playing cards. SUBCHAPTER B. Occupational tax on coin-operated devices. SUBCHAPTER C. Occupational tax on bowling alleys, billiard and pool tables. Subchapter A-Playing Cards Sec. 4451. Imposition of tax. Sec. 4452. Definition of manufacturer. Sec. 4453. Exemption in case of exportation. Sec. 4454. Liability for tax. Sec. 4455. Registration. Sec. 4456. Stamps. Sec. 4457. Cross references. SEC. 4451. IMPOSITION OF TAX. There shall be imposed a tax of 13 cents per pack upon every pack of playing cards containing not more than 54 cards, manufactured or imported, and sold, or removed for consumption or sale, by a manufacturer. This tax shall be in addition to any import duties imposed on such articles of foreign manufacture. SEC. 4452. DEFINITION OF MANUFACTURER. Every person who offers or exposes for sale playing cards, whether the articles so offered or exposed are of foreign manufacture and imported or are of domestic manufacture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities, and penalties imposed by law in regard to the sale of domestic articles without the use of the proper stamps denoting the tax paid thereon. SEC. 4453. EXEMPTION IN CASE OF EXPORTATION. Playing cards may be removed from the place of manufacture for export to a foreign country or for shipment to a possession of the United States without payment of tax, or affixing stamps thereto, under such rules and regulations and the filing of such bonds as the Secretary or his delegate may prescribe. SEC. 4454. LIABILITY FOR TAX. The tax imposed by this subchapter shall be paid by any person who makes, sells, removes, consigns, or ships any playing cards, or for whose use or benefit the same are made, removed, consigned, or shipped. SEC. 4455. REGISTRATION. Every manufacturer of playing cards shall register with the official in charge of the collection district his name or style, place of residence, trade, or business, and the place where such business is to be carried on. SEC. 4456. STAMPS. (a) SALE.-The Secretary shall cause the stamps on playing cards to be sold only to those manufacturers as have registered as required by law, and to importers of playing cards, who are required to affix the stamps to imported playing cards. (b) ACCOUNTS.-The Secretary shall cause to be kept accounts of the number and denominate values of the stamps sold to each manufacturer and importer. SEC. 4457. CROSS REFERENCES. For penalties and other administrative provisions applicable to this subchapter, see subtitle F. |