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Title 27 Part 479 → Subpart D → §479.51

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart D → §479.51

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart D → §479.51

e-CFR data is current as of December 12, 2019

Title 27Chapter IISubchapter BPart 479Subpart D → §479.51


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


§479.51   Fraudulent return.

If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same underpayment (section 6653, I.R.C.).


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