Title 27 Part 479 → Subpart D → §479.39

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart D → §479.39

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart D → §479.39

e-CFR data is current as of January 24, 2020

Title 27Chapter IISubchapter BPart 479Subpart D → §479.39

Title 27: Alcohol, Tobacco Products and Firearms
Subpart D—Special (Occupational) Taxes

§479.39   Engaging in more than one business at the same location.

If more than one business taxable under 26 U.S.C. 5801, is carried on at the same location during a taxable year, the special (occupational) tax imposed on each such business must be paid. This section does not require a qualified manufacturer or importer to qualify as a dealer if such manufacturer or importer also engages in business on his qualified premises as a dealer. However, a qualified manufacturer who engages in business as an importer must also qualify as an importer. Further, a qualified dealer is not entitled to engage in business as a manufacturer or importer.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979; T.D. ATF-271, 53 FR 17551, May 17, 1988]