OTHER TAX LAWS’ LIABILITY PROVISIONS
Estate Tax: 26 U.S.C. §§ 2032A and 2056A specifically state who is liable for the tax.
FICA: 26 U.S.C. § 3102(b) specifically states who is liable for the tax.
Railroad Retirement Tax: 26 U.S.C. § 3202 specifically states who is liable for the tax.
Employment Taxes in General: 26 U.S.C. § 3505 specifically imposes liability.
Luxury Passenger Automobile Excise Tax: 26 U.S.C. §§ 4002 and 4003 specify who is primarily liable and who is secondarily liable.
Heavy Trucks and Trailers Excise Tax: 26 U.S.C. §§ 4051 and 4052 specifically impose liability for the tax.
Tire Manufacture Excise Tax: 26 U.S.C. § 4071 specifies who is liable for the tax.
Manufacturers Excise Tax: 26 U.S.C. § 4219 specifies who is liable for the tax.
Tax on Wagers: 26 U.S.C. § 4401 specifically states who is liable for the tax.
Wagering Occupational Tax: 26 U.S.C. § 4411.
Vehicle Use Tax: 26 U.S.C. § 4483.
Tax on Petroleum: 26 U.S.C. § 4611.
Tax on Chemicals: 26 U.S.C. § 4662.
Tax on Contributions to Qualified Employer Pension Plans: 26 U.S.C. § 4972.
Excise Tax on Failure to Satisfy Continuation Coverage Requirements of Group Health Plans: 26 U.S.C. § 4980B.
Excise Tax on Failure to Meet Certain Group Health Plan Requirements: 26 U.S.C. § 4980D.
Excise Tax on Failure of Applicable Plans Reducing Benefit Accruals to Satisfy Notice Requirements: 26 U.S.C. § 4980F.
Gallonage Tax on Distilled Spirits: 26 U.S.C. § 5005.
Gallonage Tax on Wines: 26 U.S.C. § 5043.
Storage Tax on Imported Distilled Spirits: 26 U.S.C. § 5232.
Tax on Wine Imported in Bulk: 26 U.S.C. § 5364.
Tax on Beer Imported in Bulk: 26 U.S.C. § 5418.
Excise Tax on Manufacture of Tobacco Products: 26 U.S.C. § 5703.
Tax on Purchase, Receipt, Possession or Sale of Tobacco Products: 26 U.S.C. § 5751.