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26 U.S.C. § 7012

Title 26Chapter 72Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 7012. Cross references

  • (1) For provisions relating to registration in connection with firearms, see sections 5802, 5841, and 5861.
  • (2) For special rules with respect to registration by persons engaged in receiving wagers, see section 4412.
  • (3) For provisions relating to registration in relation to the taxes on gasoline and diesel fuel, see section 4101.
  • (4) For provisions relating to registration by dealers in distilled spirits, wines, and beer, see section 5124.
  • (5) For penalty for failure to register, see section 7272.
  • (6) For other penalties for failure to register with respect to wagering, see section 7262.

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