Menu
Tax Notes logo
HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 4291 Cases where persons receiving payment must collect tax

  • Internal Revenue Code of 1986
  • SUBTITLE D -- MISCELLANEOUS EXCISE TAXES
  • Chapter 33 -- Facilities and Services
  • Subchapter E -- Special Provisions Applicable to Services and Facilities Taxes

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.

Copy RID