Code of Federal Regulations · Subpart

Subpart D — Special (occupational) Taxes

27 C.F.R. pt. 479, subpt. D

• § 479.31 Liability For Tax
• § 479.32 Special (occupational) Tax Rates
• § 479.33 Special Exemption
• § 479.34 Special Tax Registration And Return
• § 479.35 Employer Identification Number
• § 479.36 The Special Tax Stamp, Receipt For Special (occupational) Taxes
• § 479.37 Certificates In Lieu Of Stamps Lost Or Destroyed
• § 479.38 Engaging In Business At More Than One Location
• § 479.39 Engaging In More Than One Business At The Same Location
• § 479.40 Partnership Liability
• § 479.41 Single Sale
• § 479.42 Changes Through Death Of Owner
• § 479.43 Changes Through Bankruptcy Of Owner
• § 479.44 Change In Partnership Or Unincorporated Association
• § 479.45 Changes In Corporation
• § 479.46 Notice By Taxpayer
• § 479.47 Notice By Taxpayer
• § 479.48 Failure To Pay Special (occupational) Tax
• § 479.49 Failure To Register Change Or Removal
• § 479.50 Delinquency
• § 479.51 Fraudulent Return
• § 479.52 State Regulations
• § 479.32a a Reduced Rate Of Tax For Small Importers And Manufacturers