[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR44.4412-1]

[Page 37-38]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 44_TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955--Table of Contents
 
                       Subpart C_Occupational Tax
 
Sec. 44.4412-1  Registration.

    (a) In general. Every person required to pay the special tax imposed 
by section 4411 shall register and file a return on Form 11-C. For 
provisions relating to the general requirement for filing a return, see 
Sec. 44.6011(a)-1.
    (b) Information to be reported on Form 11-C. (1) Every person 
required to make a return on Form 11-C shall report thereon his full 
name and place of residence. A person doing business under an alias, 
style, or trade name shall give his true name, followed by his alias, 
style, or trade name. In the case of a partnership, association, firm, 
or company, other than a corporation, the style or trade name shall be 
given, also the true name of each member and his place of residence. In 
the case of a corporation, the true name and title of each officer and 
his place of residence shall be shown.
    (2) Each person engaged in the business of accepting wagers on his 
own account shall report on Form 11-C the name and address of each place 
where such business will be conducted and the name, address, and number 
appearing on the special (occupational) stamp of each agent or employee 
who may receive wagers on his behalf. Thereafter, a return shall be 
filed on Form 11-C, marked ``Supplemental'', each time an additional 
employee or agent is engaged to receive wagers. Such supplemental return 
shall be filed not later than 10 days after the date such additional 
employee or agent is engaged to receive wagers and shall show the name, 
address, and number appearing on the special (occupational) stamp of 
each such agent or employee. As to a change of address, see Sec. 
44.4905-2.
    (3) Each agent or employee who receives wagers for or on behalf of a 
person engaged in the business of accepting wagers on his own account 
shall report on Form 11-C the name and residence address of each person 
(i.e., individual, partnership, corporation, etc.) on whose behalf 
wagers are to be received. Thereafter, the agent or employee shall file 
a return on Form 11-C,

[[Page 38]]

marked ``Supplemental'', each time he is engaged or employed to receive 
wagers for a person or persons other than the person or persons 
previously reported on Form 11-C. Such supplemental return shall be 
filed not later than 10 days after the date he is engaged to receive 
wagers and shall show the name, business address, or, if none, the 
residence address of the person or persons by whom he is engaged to 
receive wagers. As to a change of address, see Sec. 44.4905-2.
    (c) Time and place for filing Form 11-C. For provisions relating to 
the time for filing Form 11-C (other than Form 11-C marked 
``Supplemental''), see section 6071 and Sec. 44.6071-1. For provisions 
relating to the place for filing Form 11-C, see section 6091 and Sec. 
44.6091-1.