26 CFR § 49.4263-1 - Duty to collect the tax; payments made outside the United States.
---
identifier: "/us/cfr/t26/s49.4263-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 49.4263-1 - Duty to collect the tax; payments made outside the United States."
title_number: 26
title_name: "Internal Revenue"
section_number: "49.4263-1"
section_name: "Duty to collect the tax; payments made outside the United States."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "49"
part_name: "FACILITIES AND SERVICES EXCISE TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
cfr_part: "49"
---
# 49.4263-1 Duty to collect the tax; payments made outside the United States.
(a) *Duty to collect tax.* Where payment upon which tax is imposed by section 4261 of the Internal Revenue Code is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation pursuant to such order must collect the applicable tax. *See* section 4291 and the regulations under section 4291 for cases where persons receiving payment must collect the tax. *See* section 6672 for rules relating to the application of the trust fund recovery penalty.
(b) *Applicability date.* This section applies to amounts paid on and after January 19, 2021. For rules that apply before that date, *see* 26 CFR part 49, revised as of April 1, 2020.
[T.D. 9948, 86 FR 5007, Jan. 19, 2021]