Internal Revenue Code:Sec. 4424. Disclosure of wagering tax information

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 35 - TAXES ON WAGERING
        Subchapter C - Miscellaneous Provisions
      

Statute

    Sec. 4424. Disclosure of wagering tax information
 
    (a) General rule
      Except as otherwise provided in this section, neither the
    Secretary nor any other officer or employee of the Treasury
    Department may divulge or make known in any manner whatever to any
    person -
        (1) any original, copy, or abstract of any return, payment, or
      registration made pursuant to this chapter,
        (2) any record required for making any such return, payment, or
      registration, which the Secretary is permitted by the taxpayer to
      examine or which is produced pursuant to section 7602, or
        (3) any information come at by the exploitation of any such
      return, payment, registration, or record.
    (b) Permissible disclosure
      A disclosure otherwise prohibited by subsection (a) may be made
    in connection with the administration or civil or criminal
    enforcement of any tax imposed by this title.  However, any
    document or information so disclosed may not be -
        (1) divulged or made known in any manner whatever by any
      officer or employee of the United States to any person except in
      connection with the administration or civil or criminal
      enforcement of this title, nor
        (2) used, directly or indirectly, in any criminal prosecution
      for any offense occurring before the date of enactment of this
      section.
    (c) Use of documents possessed by taxpayer
      Except in connection with the administration or civil or criminal
    enforcement of any tax imposed by this title -
        (1) any stamp denoting payment of the special tax under this
      chapter,
        (2) any original, copy, or abstract possessed by a taxpayer of
      any return, payment, or registration made by such taxpayer
      pursuant to this chapter, and
        (3) any information come at by the exploitation of any such
      document,
    shall not be used against such taxpayer in any criminal proceeding.
    (d) Inspection by committees of Congress
      Section 6103(f) shall apply with respect to any return, payment,
    or registration made pursuant to this chapter.
 

Sources

    (Added Pub. L. 93-499, Sec. 3(c)(1), Oct. 29, 1974, 88 Stat. 1550;
    amended Pub. L. 94-455, title XII, Sec. 1202(h)(6), title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.)
 

Miscellaneous

                                 AMENDMENTS
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out ''or his delegate'' after ''Secretary'' wherever appearing.
      Subsec. (d). Pub. L. 94-455, Sec. 1202(h)(6), substituted
    ''6103(f)'' for ''6103(d)''.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by section 1202(h)(6) of Pub. L. 94-455 effective Jan.
    1, 1977, see section 1202(i) of Pub. L. 94-455, set out as a note
    under section 6103 of this title.
                               EFFECTIVE DATE
      Section effective Dec. 1, 1974, and applicable only with respect
    to wagers placed on or after such date, see section 3(d)(1) of Pub.
    L. 93-499, set out as an Effective Date of 1974 Amendment note
    under section 4401 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 6103 of this title.