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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 27 - Alcohol, Tobacco Products and Firearms
  4. CHAPTER II - BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
  5. SUBCHAPTER B - FIREARMS AND AMMUNITION
  6. PART 479 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
  7. Subpart D - Special (Occupational) Taxes

27 CFR Subpart D - Special (Occupational) Taxes

  • CFR
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  1. § 479.31 Liability for tax.
  2. § 479.32 Special (occupational) tax rates.
  3. § 479.32a Reduced rate of tax for small importers and manufacturers.
  4. § 479.33 Special exemption.
  5. § 479.34 Special tax registration and return.
  6. § 479.35 Employer identification number.
  7. § 479.36 The special tax stamp, receipt for special (occupational) taxes.
  8. § 479.37 Certificates in lieu of stamps lost or destroyed.
  9. § 479.38 Engaging in business at more than one location.
  10. § 479.39 Engaging in more than one business at the same location.
  11. § 479.40 Partnership liability.
  12. § 479.41 Single sale.
  13. Change of Ownership (§§ 479.42 - 479.45)
    1. § 479.42 Changes through death of owner.
    2. § 479.43 Changes through bankruptcy of owner.
    3. § 479.44 Change in partnership or unincorporated association.
    4. § 479.45 Changes in corporation.
  14. Change of Business Location (§ 479.46)
    1. § 479.46 Notice by taxpayer.
  15. Change of Trade Name (§ 479.47)
    1. § 479.47 Notice by taxpayer.
  16. Penalties and Interest (§§ 479.48 - 479.51)
    1. § 479.48 Failure to pay special (occupational) tax.
    2. § 479.49 Failure to register change or removal.
    3. § 479.50 Delinquency.
    4. § 479.51 Fraudulent return.
  17. Application of State Laws (§ 479.52)
    1. § 479.52 State regulations.

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