U.S Code last checked for updates: May 19, 2024
§ 4471.
Imposition of tax
(a)
In general
(b)
By whom paid
(c)
Time of imposition
(Added Pub. L. 101–239, title VII, § 7504(a), Dec. 19, 1989, 103 Stat. 2362.)
cite as: 26 USC 4471