26 U.S.C. § 4291

Title 26Chapter 33Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →

Sections in this chapter

§ 4234
§ 4243
§ 4251
§ 4252
§ 4253
§ 4254
§ 4261
§ 4262
§ 4263
§ 4271
§ 4272
§ 4281
§ 4282
§ 4283
§ 4287
§ 4291
§ 4292
§ 4293
§ 4295

§ 4291. Cases where persons receiving payment must collect tax

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.

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