27 CFR 46.95 - Liability of partners.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

§ 46.95 - Liability of partners.

Any number of persons carrying on one business in partnership at any one place during any tax year are required to pay only one special tax.

authority: 18 U.S.C. 2341-2346,26.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782,unless

source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.

cite as: 27 CFR 46.95