§4263. Special rules — Inbound Citations
26 U.S.C. § 4263
Cited by 2 provisions in release 119-102.
Citations to §4263(a)
-
(d) Except as provided in section 4263(a), the taxes imposed by this section shall be paid by the person making the payment subject to the tax.
-
Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.