CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 49—FACILITIES AND SERVICES EXCISE TAXES > SUBPART D—Transportation of Persons (§49.4261-1 to §49.4264(f)-1) > 49.4261-10—By whom paid.

49.4261-10—By whom paid.

The tax imposed by section 4261 is payable by the person making the taxable payment for transportation or for seats, berths, etc., and is collectable by the person receiving such payments. See section 4264 (a) and (c) for special rules relating to payment and collection of tax.