---
kind: "section"
citation: "26 U.S.C. § 4403"
title: "26"
title_heading: "Internal Revenue Code"
number: "4403"
heading: "Record requirements"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4403"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 35 — Taxes on Wagering"
  - "Subchapter A — Tax on Wagers"
---

# §4403. Record requirements


Each [person](/usc/26/4377.md?p=b-1-A) liable for tax under this subchapter shall keep a daily record showing the gross amount of all [wagers](/usc/26/4421.md?p=1) on which he is so liable, in addition to all other records required pursuant to [section 6001(a)](/usc/26/6001.md).


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 525.)