US Code Title 26 Chapter 35 Taxes on Wagering

Subchapter A - Tax on Wagers

§ 4401 - Imposition of Tax
§ 4402 - Exemptions
§ 4403 - Record Requirements
§ 4404 - Territorial Extent
§ 4405 - Cross References

Subchapter B - Occupational Tax

§ 4411 - Imposition of Tax
§ 4412 - Registration
§ 4413 - Certain Provisions Made Applicable
§ 4414 - Cross References

Subchapter C - Miscellaneous Provisions

§ 4421 - Definitions
§ 4422 - Applicability of Federal and State Laws
§ 4423 - Inspection of Books
§ 4424 - Disclosure of Wagering Tax Information

Last modified: October 26, 2015