§ 4905. — Liability in case of death or change of location.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC4905]
TITLE 26--INTERNAL REVENUE CODE
Subtitle D--Miscellaneous Excise Taxes
CHAPTER 40--GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec. 4905. Liability in case of death or change of location
(a) Requirements
When any person who has paid the special tax for any trade or
business dies, his spouse or child, or executors or administrators or
other legal representatives, may occupy the house or premises, and in
like manner carry on, for the residue of the term for which the tax is
paid, the same trade or business as the deceased before carried on, in
the same house and upon the same premises, without the payment of any
additional tax. When any person removes from the house or premises for
which any trade or business was taxed to any other place, he may carry
on the trade or business specified in the register kept in the office of
the official in charge of the internal revenue district at the place to
which he removes, without the payment of any additional tax: Provided,
That all cases of death, change, or removal, as aforesaid, with the name
of the successor to any person deceased, or of the person making such
change or removal, shall be registered with the Secretary, under
regulations to be prescribed by the Secretary.
(b) Registration
For registration in case of wagering, see section 4412.
(Aug. 16, 1954, ch. 736, 68A Stat. 594; Pub. L. 89-44, title IV,
Sec. 405(c), June 21, 1965, 79 Stat. 149; Pub. L. 91-513, title III,
Sec. 1102(b), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94-455, title XIX,
Secs. 1904(a)(20), (b)(8)(A), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat.
1814, 1816, 1834.)
Amendments
1976--Subsec. (a). Pub. L. 94-455, Secs. 1904(a)(20),
1906(b)(13)(A), substituted ``spouse or child'' for ``wife or child''
and struck out ``or his delegate'' after ``Secretary'' wherever
appearing.
Subsec. (b). Pub. L. 94-455, Sec. 1904(b)(8)(A), among other
changes, struck out reference to section 4804(d) for registration in
case of white phosphorous matches and references to subtitle F for other
provisions relating to registration.
1970--Subsec. (b)(1). Pub. L. 91-513 struck out references to
narcotics and marihuana and to sections 4722 and 4753.
1965--Subsec. (b)(1). Pub. L. 89-44 struck out ``playing cards,''
after ``wagering,'' and ``4455,'' after ``4412,''.
Effective Date of 1970 Amendment
Amendment by Pub. L. 91-513 effective on first day of seventh
calendar month that begins after Oct. 26, 1970, see section 1105(a) of
Pub. L. 91-513, set out as an Effective Date note under section 951 of
Title 21, Food and Drugs.
Effective Date of 1965 Amendment
Section 701(c)(2) of Pub. L. 89-44 provided in part that: ``The
amendments made by section 402 [repealing sections 4451 to 4457 of this
title] (relating to playing cards) and by subsections (c) of section 405
[amending this section] shall apply on and after the day after the date
of the enactment of this Act [June 21, 1965].''
Savings Provision
Prosecutions for any violation of law occurring, and civil seizures
or forfeitures and injunctive proceedings commenced, prior to the
effective date of amendment of this section by section 1102 of Pub. L.
91-513 not to be affected or abated by reason thereof, see section 1103
of Pub. L. 91-513, set out as a note under section 171 of Title 21, Food
and Drugs.
Section Referred to in Other Sections
This section is referred to in sections 4413, 7011 of this title.
