{"identifier":"/us/usc/t26/s4403","title":26,"num":"\u00a7\u202f4403.","heading":"Record requirements","text":"\u00a7\u202f4403.\nRecord requirements\nEach person liable for tax under this subchapter shall keep a daily record showing the gross amount of all wagers on which he is so liable, in addition to all other records required pursuant to section 6001(a).","url":"https://projectusc.org/usc/t26/s4403.html","content":[{"t":"sec","id":"/us/usc/t26/s4403","children":[{"t":"num","text":"\u00a7\u202f4403."},{"t":"heading","text":"Record requirements"},{"t":"content","text":"\n","children":[{"t":"p","text":"Each person liable for tax under this subchapter shall keep a daily record showing the gross amount of all wagers on which he is so liable, in addition to all other records required pursuant to section 6001(a).","tail":"\n"}]},{"t":"text","text":"\n"}]}]}