26 U.S.C. Chapter 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

• § 4901— Payment of tax
• § 4902— Liability of partners
• § 4903— Liability in case of business in more than one location
• § 4904— Liability in case of different businesses of same ownership and location
• § 4905— Liability in case of death or change of location
• § 4906— Application of State laws
• § 4907— Federal agencies or instrumentalities