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Regulations last checked for updates: Nov 23, 2024
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
All Titles
Title 27
Chapter II
Part 479
Subpart D - Subpart D—Special (Occupational) Taxes
CHANGE OF OWNERSHIP
§ 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.
§ 479.31 - Liability for tax.
§ 479.32 - Special (occupational) tax rates.
§ 479.32a - Reduced rate of tax for small importers and manufacturers.
§ 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 -
§ 479.39 - Engaging in more than one business at the same location.
§ 479.40 - Partnership liability.
§ 479.41 - Single sale.
CHANGE OF BUSINESS LOCATION
§ 479.46 - Notice by taxpayer.
CHANGE OF TRADE NAME
§ 479.47 - Notice by taxpayer.
PENALTIES AND INTEREST
§ 479.48 - Failure to pay special (occupational) tax.
§ 479.49 - Failure to register change or removal.
§ 479.50 - Delinquency.
§ 479.51 - Fraudulent return.
APPLICATION OF STATE LAWS
§ 479.52 - State regulations.
authority:
26 U.S.C. 5812
;
26 U.S.C. 5822
;
26 U.S.C. 7801
;
26 U.S.C. 7805.
source:
36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.
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