§4905. Liability in case of death or change of location — Inbound Citations

Citations to 26 U.S.C. § 4905 as a whole

• 26 U.S.C. § 4413

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  Sections 4901, 4902, 4904, 4905, and 4906 shall extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections 4901 to 4907, inclusive, shall so extend or apply.
• 26 U.S.C. § 7011(b)

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  (b) Any person exempted under the provisions of section 4905 from the payment of a special tax, shall register with the Secretary in accordance with regulations prescribed by the Secretary.