§ 4903. — Liability in case of business in more than one location.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC4903]
TITLE 26--INTERNAL REVENUE CODE
Subtitle D--Miscellaneous Excise Taxes
CHAPTER 40--GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec. 4903. Liability in case of business in more than one
location
The payment of the special tax imposed, other than the tax imposed
by section 4411, 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; but nothing herein contained shall
require a special tax for the storage of goods, wares, or merchandise in
other places than the place of business, nor, except as provided in this
subtitle, for the sale by manufacturers or producers of their own goods,
wares, and merchandise, at the place of production or manufacture, and
at their principal office or place of business, provided no goods,
wares, or merchandise shall be kept except as samples at said office or
place of business.
(Aug. 16, 1954, ch. 736, 68A Stat. 593.)
Section Referred to in Other Sections
This section is referred to in section 4413 of this title.
