Code of Federal Regulations · Subpart
Subpart D — Rules For Special (occupational) Tax
27 C.F.R. pt. 46, subpt. D
- § 46.91 Scope Of Subpart
- § 46.92 Meaning Of Terms
- § 46.93 Multiple Businesses Of Same Ownership And Location
- § 46.94 Relation To State And Municipal Law
- § 46.95 Liability Of Partners
- § 46.101 Special Tax Returns
- § 46.102 Employer Identification Number
- § 46.103 Time For Filing Return And Paying Tax
- § 46.104 Method Of Payment
- § 46.105 Receipt For Taxes
- § 46.106 Receipt In Lieu Of Stamp Prohibited
- § 46.107 Penalty For Failure To File Return Or To Pay Tax
- § 46.108 Interest On Unpaid Tax
- § 46.109 Waiver Of Penalties
- § 46.116 Issuance, Distribution, And Examination Of Special Tax Stamps
- § 46.117 Lost Or Destroyed Stamps
- § 46.118 Certificate In Lieu Of Lost Or Destroyed Special Tax Stamp
- § 46.119 Errors Disclosed By Taxpayers
- § 46.120 Errors Discovered On Inspection
- § 46.126 Change In Name Or Address
- § 46.127 Change In Ownership
- § 46.131 General
- § 46.132 Credit For Incorrect Stamp
- § 46.136 Claims
- § 46.137 Time Limit On Filing Of Claim For Refund
- § 46.138 Discontinuance Of Business