PAYMENT OF SPECIAL TAX

• § 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.

• § 46.91 - 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.

SPECIAL TAX STAMPS

• § 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.

CHANGES IN BUSINESSES HOLDING SPECIAL (OCCUPATIONAL) TAX STAMPS

• § 46.126 - Change in name or address.

• § 46.127 - Change in ownership.

STAMPS FOR INCORRECT PERIOD OR INCORRECT LIABILITY

• § 46.131 - General.

• § 46.132 - Credit for incorrect stamp.

ABATEMENT OR REFUND OF SPECIAL TAXES

• § 46.136 - Claims.

• § 46.137 - Time limit on filing of claim for refund.

• § 46.138 - Discontinuance of business.