[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR49.4261-10]

[Page 257]
 
                       TITLE 26--INTERNAL REVENUE
 
                               (Continued)
 
PART 49--FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                  Subpart D--Transportation of Persons
 
Sec. 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.