27 CFR 46, Subpart D - Rules for Special (Occupational) Tax
- § 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.
- — 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.
- — 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.
Title 27 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
