CFR›Title 27›Chapter I›Part 41›Subpart D›Subject Group Liability for and Payment of Taxes ContainsSections 41.40–41.41CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 41.40 § 41.40 Persons liable for tax. 41.41 § 41.41 Determination and payment of tax. Previous Exemptions From Taxes and Permits Exemptions From Taxes and Permits Next Tax Rates Tax Rates