27 CFR Subpart D
Special (Occupational) Taxes
April 24, 2020
§
479.31
Liability for tax
§
479.37
Certificates in lieu of stamps lost or destroyed
§
479.32
Special (occupational) tax rates
§
479.32a
Reduced rate of tax for small importers and manufacturers
§
479.33
Special exemption
§
479.34
Special tax registration and return
§
479.35
Employer identification number
§
479.36
The special tax stamp, receipt for special (occupational) taxes
Topic
Change of Business Location
§
479.38
Engaging in business at more than one location
§
479.39
Engaging in more than one business at the same location
§
479.40
Partnership liability
§
479.41
Single sale
Topic
Change of Ownership
Topic
Change of Trade Name
Topic
Penalties and Interest
Topic
Application of State Laws
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