---
kind: "section"
citation: "26 U.S.C. § 6419"
title: "26"
title_heading: "Internal Revenue Code"
number: "6419"
heading: "Excise tax on wagering"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6419"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 65 — Abatements, Credits, and Refunds"
  - "Subchapter B — Rules of Special Application"
---

# §6419. Excise tax on wagering

- (a) **Credit or refund generally—** No overpayment of tax imposed by [chapter 35](/usc/26/chstD/ch35.md) shall be credited or refunded (otherwise than under [subsection (b)](#b)), in pursuance of a court decision or otherwise, unless the [person](/usc/26/7701.md?p=a-1) who paid the tax establishes, in accordance with regulations prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B), (1) that he has not collected (whether as a separate charge or otherwise) the amount of the tax from the [person](/usc/26/7701.md?p=a-1) who placed the wager on which the tax was imposed, or (2) that he has repaid the amount of the tax to the [person](/usc/26/7701.md?p=a-1) who placed such wager, or unless he files with the [Secretary](/usc/26/7701.md?p=a-11-B) written consent of the [person](/usc/26/7701.md?p=a-1) who placed such wager to the allowance of the credit or the making of the refund. In the case of any laid-off wager, no overpayment of tax imposed by [chapter 35](/usc/26/chstD/ch35.md) shall be so credited or refunded to the [person](/usc/26/7701.md?p=a-1) with whom such laid-off wager was placed unless he establishes, in accordance with regulations prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B), that the provisions of the preceding sentence have been complied with both with respect to the [person](/usc/26/7701.md?p=a-1) who placed the laid-off wager with him and with respect to the [person](/usc/26/7701.md?p=a-1) who placed the original wager.
- (b) **Credit or refund on wagers laid-off by taxpayer—** Where any [taxpayer](/usc/26/7701.md?p=a-14) lays off part or all of a wager with another [person](/usc/26/7701.md?p=a-1) who is liable for tax imposed by [chapter 35](/usc/26/chstD/ch35.md) on the amount so laid off, a credit against such tax shall be allowed, or a refund shall be made to, the [taxpayer](/usc/26/7701.md?p=a-14) laying off such amount. Such credit or refund shall be in an amount which bears the same ratio to the amount of tax which such [taxpayer](/usc/26/7701.md?p=a-14) paid on the original wager as the amount so laid off bears to the amount of the original wager. Credit or refund under this subsection shall be allowed or made only in accordance with regulations prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B), and no interest shall be allowed with respect to any amount so credited or refunded.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 801; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.