Title 27
PART 46 SUBPART D
Subpart D - Rules for Special (Occupational) Tax Source: T.D. TTB-79, 74 FR 37420, July 28, 2009, unless otherwise noted.
- 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.
- Source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.
| 27:2.0.1.1.5.4.154 | SUBJGRP 154 | Payment of Special Tax | |
| 27:2.0.1.1.5.4.154.1 | SECTION 46.91 | 46.91 Scope of subpart. | |
| 27:2.0.1.1.5.4.154.2 | SECTION 46.92 | 46.92 Meaning of terms. | |
| 27:2.0.1.1.5.4.154.3 | SECTION 46.93 | 46.93 Multiple businesses of same ownership and location. | |
| 27:2.0.1.1.5.4.154.4 | SECTION 46.94 | 46.94 Relation to State and municipal law. | |
| 27:2.0.1.1.5.4.154.5 | SECTION 46.95 | 46.95 Liability of partners. | |
| 27:2.0.1.1.5.4.154.6 | SECTION 46.101 | 46.101 Special tax returns. | |
| 27:2.0.1.1.5.4.154.7 | SECTION 46.102 | 46.102 Employer identification number. | |
| 27:2.0.1.1.5.4.154.8 | SECTION 46.103 | 46.103 Time for filing return and paying tax. | |
| 27:2.0.1.1.5.4.154.9 | SECTION 46.104 | 46.104 Method of payment. | |
| 27:2.0.1.1.5.4.154.10 | SECTION 46.105 | 46.105 Receipt for taxes. | |
| 27:2.0.1.1.5.4.154.11 | SECTION 46.106 | 46.106 Receipt in lieu of stamp prohibited. | |
| 27:2.0.1.1.5.4.154.12 | SECTION 46.107 | 46.107 Penalty for failure to file return or to pay tax. | |
| 27:2.0.1.1.5.4.154.13 | SECTION 46.108 | 46.108 Interest on unpaid tax. | |
| 27:2.0.1.1.5.4.154.14 | SECTION 46.109 | 46.109 Waiver of penalties. | |
| 27:2.0.1.1.5.4.155 | SUBJGRP 155 | Special Tax Stamps | |
| 27:2.0.1.1.5.4.155.15 | SECTION 46.116 | 46.116 Issuance, distribution, and examination of special tax stamps. | |
| 27:2.0.1.1.5.4.155.16 | SECTION 46.117 | 46.117 Lost or destroyed stamps. | |
| 27:2.0.1.1.5.4.155.17 | SECTION 46.118 | 46.118 Certificate in lieu of lost or destroyed special tax stamp. | |
| 27:2.0.1.1.5.4.155.18 | SECTION 46.119 | 46.119 Errors disclosed by taxpayers. | |
| 27:2.0.1.1.5.4.155.19 | SECTION 46.120 | 46.120 Errors discovered on inspection. | |
| 27:2.0.1.1.5.4.156 | SUBJGRP 156 | Changes in Businesses Holding Special (Occupational) Tax Stamps | |
| 27:2.0.1.1.5.4.156.20 | SECTION 46.126 | 46.126 Change in name or address. | |
| 27:2.0.1.1.5.4.156.21 | SECTION 46.127 | 46.127 Change in ownership. | |
| 27:2.0.1.1.5.4.157 | SUBJGRP 157 | Stamps for Incorrect Period or Incorrect Liability | |
| 27:2.0.1.1.5.4.157.22 | SECTION 46.131 | 46.131 General. | |
| 27:2.0.1.1.5.4.157.23 | SECTION 46.132 | 46.132 Credit for incorrect stamp. | |
| 27:2.0.1.1.5.4.158 | SUBJGRP 158 | Abatement or Refund of Special Taxes | |
| 27:2.0.1.1.5.4.158.24 | SECTION 46.136 | 46.136 Claims. | |
| 27:2.0.1.1.5.4.158.25 | SECTION 46.137 | 46.137 Time limit on filing of claim for refund. | |
| 27:2.0.1.1.5.4.158.26 | SECTION 46.138 | 46.138 Discontinuance of business. |