27 CFR Part 46 - Subpart D - Rules for Special (Occupational) Tax
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- § 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.
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Payment of Special Tax (§§ 46.101 - 46.109)
- § 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.
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Changes in Businesses Holding Special (Occupational) Tax Stamps (§§ 46.126 - 46.127)
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Stamps for Incorrect Period or Incorrect Liability (§§ 46.131 - 46.132)
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Abatement or Refund of Special Taxes (§§ 46.136 - 46.138)
Source:
T.D. TTB-79, 74 FR 37420, July 28, 2009, unless otherwise noted.