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26 U.S.C. § 6719

Failure to register or reregister

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6719, Failure to register or reregister, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464295
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Full text

Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any). The amount of the penalty under subsection (a) shall be— No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.