---
kind: "section"
citation: "26 U.S.C. § 7011"
title: "26"
title_heading: "Internal Revenue Code"
number: "7011"
heading: "Registration—persons paying a special tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7011"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 72 — Licensing and Registration"
  - "Subchapter B — Registration"
---

# §7011. Registration—persons paying a special tax

- (a) **Requirement—** Every [person](/usc/26/7701.md?p=a-1) engaged in any [trade or business](/usc/26/7701.md?p=a-26) on which a special tax is imposed by law shall register with the [Secretary](/usc/26/7701.md?p=a-11-B) his name or style, place of residence, [trade or business](/usc/26/7701.md?p=a-26), and the place where such [trade or business](/usc/26/7701.md?p=a-26) is to be carried on. In case of a firm or company, the names of the several [persons](/usc/26/7701.md?p=a-1) constituting the same, and the places of residence, shall be so registered.
- (b) **Registration in case of death or change of location—** Any [person](/usc/26/7701.md?p=a-1) exempted under the provisions of [section 4905](/usc/26/4905.md) from the payment of a special tax, shall register with the [Secretary](/usc/26/7701.md?p=a-11-B) in accordance with regulations prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B).

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.