26 C.F.R. § 49.4261-10 By whom paid.
Title 26 - Internal Revenue
The tax imposed by section 4261 is payable by the person making the taxable payment for transportation or for seats, berths, etc., and is collectable by the person receiving such payments. See section 4264 (a) and (c) for special rules relating to payment and collection of tax.
Title 26: Internal Revenue
PART 49—FACILITIES AND SERVICES EXCISE TAXES
Subpart D—Transportation of Persons
§ 49.4261-10 By whom paid.
