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Special (Occupational) Taxes
Law
CFR 27
Alcohol, Tobacco Products and Firearms
Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice
Firearms and Ammunition
Machine Guns, Destructive Devices, and Certain Other Firearms
Special (Occupational) Taxes
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Section
479.31
Liability for tax.
Section
479.32
Special (occupational) tax rates.
Section
479.32a
Reduced rate of tax for small importers and manufacturers.
Section
479.33
Special exemption.
Section
479.34
Special tax registration and return.
Section
479.35
Employer identification number.
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Change of Ownership
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Change of Business Location
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Change of Trade Name
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Penalties and Interest
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Application of State Laws
Section
479.36
The special tax stamp, receipt for special (occupational) taxes.
Section
479.37
Certificates in lieu of stamps lost or destroyed.
Section
479.38
Engaging in business at more than one location.
Section
479.39
Engaging in more than one business at the same location.
Section
479.40
Partnership liability.
Section
479.41
Single sale.