26 CFR § 44.4411-1 - Imposition of tax.

---
identifier: "/us/cfr/t26/s44.4411-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 44.4411-1 - Imposition of tax."
title_number: 26
title_name: "Internal Revenue"
section_number: "44.4411-1"
section_name: "Imposition of tax."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "44"
part_name: "TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted."
cfr_part: "44"
---


# 44.4411-1 Imposition of tax.

(a) *In general.* A special tax of $50 per year is required to be paid by each person:

(1) Who is liable for the tax imposed by section 4401, or

(2) Who is engaged in receiving wagers for or on behalf of any person who is liable for the tax imposed by section 4401.

(b) *Examples.* The application of paragraph (a) of this section may be illustrated by the following examples:

(c) *Cross references.* For provisions relating to the payment of the special tax (computation, manner of payment, etc.), see Subpart D of this part.