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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 Part 479 - 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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