1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter B - TOBACCO
  5. Part 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
  6. Subpart D - Rules for Special (Occupational) Tax
  7. 27 CFR § 46.95
27 CFR § 46.95
Liability of partners
April 24, 2020
CFR

Any number of persons carrying on one business in partnership at any one place during any tax year are required to pay only one special tax.

(26 U.S.C. 5733)

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§ 46.94 Relation to State and municipal law
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Topic Payment of Special Tax

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