Subpart D—Special (Occupational) Taxes

1. CFR
2. ›
3. Title 27
4. ›
5. Chapter II
6. ›
7. Part 479
8. ›
9. Subpart D

Contents

• 479.31
  § 479.31 Liability for tax.
• 479.32
  § 479.32 Special (occupational) tax rates.
• 479.32a
  § 479.32a Reduced rate of tax for small importers and manufacturers.
• 479.33
  § 479.33 Special exemption.
• 479.34
  § 479.34 Special tax registration and return.
• 479.35
  § 479.35 Employer identification number.
• 479.36
  § 479.36 The special tax stamp, receipt for special (occupational) taxes.
• 479.37
  § 479.37 Certificates in lieu of stamps lost or destroyed.
• 479.38
  § 479.38 Engaging in business at more than one location.
• 479.39
  § 479.39 Engaging in more than one business at the same location.
• 479.40
  § 479.40 Partnership liability.
• 479.41
  § 479.41 Single sale.
• Application of State Laws
  Application of State Laws Section 479.52
• Change of Business Location
  Change of Business Location Section 479.46
• Change of Ownership
  Change of Ownership Sections 479.42–479.45
• Change of Trade Name
  Change of Trade Name Section 479.47
• Penalties and Interest
  Penalties and Interest Sections 479.48–479.51