1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter II - BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
  4. Subchapter B - FIREARMS AND AMMUNITION
  5. Part 479 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
  6. Subpart D - Special (Occupational) Taxes
  7. 27 CFR § 479.40
27 CFR § 479.40
Partnership liability
April 24, 2020
CFR

Any number of persons doing business in partnership at any one location shall be required to pay but one special (occupational) tax.

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§ 479.39 Engaging in more than one business at the same location
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§ 479.41 Single sale

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