Current through Pub. L. 119-100Open in workspace

§ 4291 Cases where persons receiving payment must collect tax

Except as otherwise provided in section , 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 511; July 25, 1956, ch. 725, § 4(c), 70 Stat. 646; Pub. L. 85–859, title I, § 131(g), Sept. 2, 1958, 72 Stat. 1287; Pub. L. 89–44, title III, § 305(a), June 21, 1965, 79 Stat. 148; Pub. L. 91–258, title II, § 205(c)(3), May 21, 1970, 84 Stat. 242.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4291

Source: decipher.legal/usc/26/4291 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)