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

§ 4374 Liability for tax

The tax imposed by this chapter shall be paid, on the basis of a return, by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold. The United States or any agency or instrumentality thereof shall not be liable for the tax.

(Aug. 16, 1954, ch. 736, 68A Stat. 522; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1301; Pub. L. 89–44, title VIII, § 804(a)(1), (2), June 21, 1965, 79 Stat. 160; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1813.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4374

Source: decipher.legal/usc/26/4374 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)