---

26 C.F.R. PART 44--TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955

TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES

PART 44--TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955

Subpart A--INTRODUCTION

�44.0-1

Introduction.

�44.0-2

General definitions and use of terms.

�44.0-3

Scope of regulations.

�44.0-4

Extent to which the regulations in this part supersede prior regulations.

Subpart B--TAX ON WAGERS

�44.4401-1

Imposition of tax.

�44.4401-2

Person liable for tax.

�44.4401-3

When tax attaches.

�44.4402-1

Exemptions.

�44.4403-1

Daily record.

�44.4404-1

Territorial extent.

Subpart C--OCCUPATIONAL TAX

�44.4411-1

Imposition of tax.

�44.4412-1

Registration.

�44.4413-1

Certain provisions made applicable.

Subpart D--MISCELLANEOUS AND GENERAL PROVISIONS APPLICABLE TO TAXES ON WAGERING

�44.4421-1

Definitions.

�44.4422-1

Doing business in violation of Federal or State law.

�44.4901-1

Payment of special tax.

�44.4902-1

Partnership liability.

�44.4905-1

Change of ownership.

�44.4905-2

Change of address.

�44.4905-3

Liability for failure to register change or removal.

�44.4906-1

Cross reference.

Subpart E--ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO THE TAXES ON WAGERING

�44.6001-1

Record requirements.

�44.6011(a)-1

Returns.

�44.6071-1

Time for filing return.

�44.6091-1

Place for filing returns.

�44.6151-1

Time and place for paying taxes.

�44.6419-1

Credit or refund generally.

�44.6419-2

Credit or refund on wagers laid off by taxpayer.

�44.7262-1

Failure to pay special tax.