Daily eCFR

Subpart F—Collection of Tax By Persons Receiving Payment

Collection of Tax By Persons Receiving Payment

ContainsSection 49.4291-1

CorpusDaily eCFR

Displayed edition2026-10-19

Last updated2026-10-19

Subpart F—Collection of Tax By Persons Receiving Payment

Sections

49.4291-1
§ 49.4291-1 Persons receiving payment must collect tax.