';


Title 27 Part 479 → Subpart D → §479.48

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart D → §479.48

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart D → §479.48

e-CFR data is current as of December 5, 2019

Title 27Chapter IISubchapter BPart 479Subpart D → §479.48


Title 27: Alcohol, Tobacco Products and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart D—Special (Occupational) Taxes


§479.48   Failure to pay special (occupational) tax.

Any person who engages in a business taxable under 26 U.S.C. 5801, without timely payment of the tax imposed with respect to such business (see §479.34) shall be liable for such tax, plus the interest and penalties thereon (see 26 U.S.C. 6601 and 6651). In addition, such person may be liable for criminal penalties under 26 U.S.C. 5871.

[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]


© e-CFR 2019

FR | USC | CFR | eCFR