New
DPDP Act compliance check for companies
, core duties apply from 13 May 2027
Know more
Justis AI
Product
Solutions
Use cases
Resources
Pricing
Sign In
Book Now
US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 49 — FACILITIES AND SERVICES EXCISE TAXES
Subpart F — Collection of Tax By Persons Receiving Payment
Federal (United States) · Regulations
Subpart F — Collection of Tax By Persons Receiving Payment
1 section
1 section
26 C.F.R. § 49.4291-1
Persons receiving payment must collect tax.
Subpart F — Collection of Tax By Persons Receiving Payment | Federal (United States) Regulations | Justis AI