Internal Revenue Code:Sec. 5143. Provisions relating to liability for occupational taxes

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART II - OCCUPATIONAL TAX
          Subpart G - General Provisions
        

Statute

    Sec. 5143. Provisions relating to liability for occupational taxes
 
    (a) Partners
      Any number of persons doing business in partnership at any one
    place shall be required to pay but one special tax.
    (b) Different businesses of same ownership and location
      Whenever more than one of the pursuits or occupations described
    in this part are carried on in the same place by the same person at
    the same time, except as otherwise provided in this part, the tax
    shall be paid for each according to the rates severally prescribed.
    (c) Businesses in more than one location
      (1) Liability for tax
        The payment of a special tax imposed by this part shall not
      exempt from an additional special tax the person carrying on a
      trade or business in any other place than that stated in the
      register kept in the office of the official in charge of the
      internal revenue district.
      (2) Storage
        Nothing contained in paragraph (1) shall require a special tax
      for the storage of liquors at a location other than the place
      where liquors are sold or offered for sale.
      (3) Definition of place
        The term ''place'' as used in this section means the entire
      office, plant or area of the business in any one location under
      the same proprietorship; and passageways, streets, highways, rail
      crossings, waterways, or partitions dividing the premises, shall
      not be deemed sufficient separation to require additional special
      tax, if the various divisions are otherwise contiguous.
    (d) Death or change of location
      Certain persons, other than the person who has paid the special
    tax under this part for the carrying on of any business at any
    place, may secure the right to carry on, without incurring
    additional special tax, the same business at the same place for the
    remainder of the taxable period for which the special tax was
    paid.  The persons who may secure such right are:
        (1) the surviving spouse or child, or executor or administrator
      or other legal representative, of a deceased taxpayer;
        (2) a husband or wife succeeding to the business of his or her
      living spouse;
        (3) a receiver or trustee in bankruptcy, or an assignee for
      benefit of creditors; and
        (4) the partner or partners remaining after death or withdrawal
      of a member of a partnership.
    When any person moves to any place other than the place for which
    special tax was paid for the carrying on of any business, he may
    secure the right to carry on, without incurring additional special
    tax, the same business at his new location for the remainder of the
    taxable period for which the special tax was paid.  To secure the
    right to carry on the business without incurring additional special
    tax, the successor, or the person relocating his business, must
    register the succession or relocation with the Secretary in
    accordance with regulations prescribed by the Secretary.
    (e) Federal agencies or instrumentalities
      Any tax imposed by this part shall apply to any agency or
    instrumentality of the United States unless such agency or
    instrumentality is granted by statute a specific exemption from
    such tax.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1347; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5143, act Aug. 16, 1954, ch. 736, 68A Stat. 624,
    related to time for filing returns and cross-referred to penalty
    provisions for failure to file returns or for making false or
    fraudulent returns, prior to the general revision of this chapter
    by Pub. L. 85-859. See subtitle F of this title.
      Provisions similar to those comprising this section were
    contained in a prior section 5144, act Aug. 16, 1954, ch. 736, 68A
    Stat. 624, prior to the general revision of this chapter by Pub. L.
    85-859.
                                 AMENDMENTS
      1976 - Subsec. (d)(4). Pub. L. 94-455 struck out ''or his
    delegate'' after ''Secretary''.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 5093 of this title.