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 § 479.41
27 CFR § 479.41
Single sale
April 24, 2020
CFR

A single sale, unattended by circumstances showing the one making the sale to be engaged in business, does not create special (occupational) tax liability.

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§ 479.40 Partnership liability
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Topic Change of Ownership

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