U.S. Code > Title 26 Internal Revenue Code > Subtitle D—Miscellaneous Excise Taxes (§§ 4001—5000C) > CHAPTER 35—TAXES ON WAGERING (§§ 4401—4424) > Subchapter A—Tax on Wagers (§§ 4401—4405) > § 4403. Record requirements

§ 4403. Record requirements

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).