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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 49 - Facilities and Services Excise Taxes |
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Subpart F - Collection of Tax By Persons Receiving Payment |
| § 49.4291-1 - Persons receiving payment must collect tax. |
| § 49.4291-1T - Persons receiving payment must collect tax (temporary). |