Liability of partners.

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Tobacco
  6. Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes
  7. Rules for Special (Occupational) Tax
  8. Liability of partners.

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§ 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.

(26 U.S.C. 5733)


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