U.S. Code > Title 26 > Subtitle D > Chapter 33 > Subchapter E – Special Provisions Applicable to Services and Facilities Taxes
Current as of: 2024 | Check for updates
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| § 4291 | Cases where persons receiving payment must collect tax |
| § 4293 | Exemption for United States and possessions |
Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 33 > Subchapter E - Special Provisions Applicable to Services and Facilities Taxes
- county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- Secretary of the Treasury: means the Secretary of the Treasury, personally, and shall not include any delegate of his. See 26 USC 7701
- State: means a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States. See 1 USC 7
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701