{"identifier":"/us/usc/t26/s4291","title":26,"num":"\u00a7\u202f4291.","heading":"Cases where persons receiving payment must collect tax","text":"\u00a7\u202f4291.\nCases where persons receiving payment must collect tax\nExcept as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.","url":"https://projectusc.org/usc/t26/s4291.html","content":[{"t":"sec","id":"/us/usc/t26/s4291","children":[{"t":"num","text":"\u00a7\u202f4291."},{"t":"heading","text":"Cases where persons receiving payment must collect tax"},{"t":"content","text":"\n","children":[{"t":"p","text":"Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}