Skip to content
LexBuild

26 USC § 7012 - Cross references

---
identifier: "/us/usc/t26/s7012"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7012 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7012"
section_name: "Cross references"
chapter_number: 72
chapter_name: "LICENSING AND REGISTRATION"
subchapter_number: "B"
subchapter_name: "Registration"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 846; Pub. L. 85–475, § 4(b)(7), June 30, 1958, 72 Stat. 260; Pub. L. 89–44, title VI, § 601(g), June 21, 1965, 79 Stat. 155; Pub. L. 91–513, title III, § 1102(d), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(C), 1906(a)(39), Oct. 4, 1976, 90 Stat. 1816, 1830; Pub. L. 104–188, title I, § 1702(b)(4), Aug. 20, 1996, 110 Stat. 1868; Pub. L. 109–59, title XI, § 11125(b)(9), Aug. 10, 2005, 119 Stat. 1955.)"
---

# § 7012. Cross references

**(1)** For provisions relating to registration in connection with firearms, see sections 5802, 5841, and 5861.

**(2)** For special rules with respect to registration by persons engaged in receiving wagers, see section 4412.

**(3)** For provisions relating to registration in relation to the taxes on gasoline and diesel fuel, see section 4101.

**(4)** For provisions relating to registration by dealers in distilled spirits, wines, and beer, see section 5124.

**(5)** For penalty for failure to register, see section 7272.

**(6)** For other penalties for failure to register with respect to wagering, see section 7262.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 846; Pub. L. 85–475, § 4(b)(7), June 30, 1958, 72 Stat. 260; Pub. L. 89–44, title VI, § 601(g), June 21, 1965, 79 Stat. 155; Pub. L. 91–513, title III, § 1102(d), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(C), 1906(a)(39), Oct. 4, 1976, 90 Stat. 1816, 1830; Pub. L. 104–188, title I, § 1702(b)(4), Aug. 20, 1996, 110 Stat. 1868; Pub. L. 109–59, title XI, § 11125(b)(9), Aug. 10, 2005, 119 Stat. 1955.)

## Editorial Notes

### Amendments

2005—Pars. (4) to (6).  added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), respectively.

1996—Par. (3). , substituted “taxes on gasoline and diesel fuel” for “production or importation of gasoline”.

Pars. (4) to (6). , redesignated pars. (5) and (6) as (4) and (5), respectively, and struck out former par. (4) which read as follows: “For provisions relating to registration in relation to the manufacture or production of lubricating oils, see section 4101.”

1976— revised section generally, striking out cross reference to section 4804(d) relating to registration in relation to manufacture of white phosphorus matches and substituted reference to section 5861 for reference to section 5854 in cross reference covering registration in connection with firearms.

1970—Subsecs. (a), (b).  struck out subsecs. (a) and (b) which related to narcotic drugs and marihuana, respectively, and which had made reference to sections 4722 and 4753, respectively.

1965—Subsec. (d).  struck out subsec. (d) relating to manufacture of playing cards.

1958—Subsecs. (i), (j). , redesignated subsec. (j) as (i) and struck out former subsec. (i) which referred to section 4273.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2005 Amendment

Amendment by  effective , but inapplicable to taxes imposed for periods before such date, see , set out as a note under .

### Effective Date of 1996 Amendment

Amendment by  effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, , to which such amendment relates, see , set out as a note under .

### Effective Date of 1970 Amendment

Amendment by  effective on first day of seventh calendar month that begins after , see , set out as an Effective Date note under , Food and Drugs.

### Effective Date of 1965 Amendment

Amendment by  to take effect in a manner consistent with effective date of change of tax provision to which related, see , set out as a note under .

### Effective Date of 1958 Amendment

For effective date of amendment by , see , set out as a note under .

### 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  not to be affected or abated by reason thereof, see , set out as a note under , Food and Drugs.