Title 27

PART 479 SUBPART D

Subpart D - Special (Occupational) Taxes

27:3.0.1.2.4.4.16SUBJGRP 16
Change of Ownership
27:3.0.1.2.4.4.16.1SECTION 479.31
   479.31 Liability for tax.
27:3.0.1.2.4.4.16.2SECTION 479.32
   479.32 Special (occupational) tax rates.
27:3.0.1.2.4.4.16.3SECTION 479.32a
   479.32a Reduced rate of tax for small importers and manufacturers.
27:3.0.1.2.4.4.16.4SECTION 479.33
   479.33 Special exemption.
27:3.0.1.2.4.4.16.5SECTION 479.34
   479.34 Special tax registration and return.
27:3.0.1.2.4.4.16.6SECTION 479.35
   479.35 Employer identification number.
27:3.0.1.2.4.4.16.7SECTION 479.36
   479.36 The special tax stamp, receipt for special (occupational) taxes.
27:3.0.1.2.4.4.16.8SECTION 479.37
   479.37 Certificates in lieu of stamps lost or destroyed.
27:3.0.1.2.4.4.16.9SECTION 479.38
   479.38 Engaging in business at more than one location.
27:3.0.1.2.4.4.16.10SECTION 479.39
   479.39 Engaging in more than one business at the same location.
27:3.0.1.2.4.4.16.11SECTION 479.40
   479.40 Partnership liability.
27:3.0.1.2.4.4.16.12SECTION 479.41
   479.41 Single sale.
27:3.0.1.2.4.4.16.13SECTION 479.42
   479.42 Changes through death of owner.
27:3.0.1.2.4.4.16.14SECTION 479.43
   479.43 Changes through bankruptcy of owner.
27:3.0.1.2.4.4.16.15SECTION 479.44
   479.44 Change in partnership or unincorporated association.
27:3.0.1.2.4.4.16.16SECTION 479.45
   479.45 Changes in corporation.
27:3.0.1.2.4.4.17SUBJGRP 17
Change of Business Location
27:3.0.1.2.4.4.17.17SECTION 479.46
   479.46 Notice by taxpayer.
27:3.0.1.2.4.4.18SUBJGRP 18
Change of Trade Name
27:3.0.1.2.4.4.18.18SECTION 479.47
   479.47 Notice by taxpayer.
27:3.0.1.2.4.4.19SUBJGRP 19
Penalties and Interest
27:3.0.1.2.4.4.19.19SECTION 479.48
   479.48 Failure to pay special (occupational) tax.
27:3.0.1.2.4.4.19.20SECTION 479.49
   479.49 Failure to register change or removal.
27:3.0.1.2.4.4.19.21SECTION 479.50
   479.50 Delinquency.
27:3.0.1.2.4.4.19.22SECTION 479.51
   479.51 Fraudulent return.
27:3.0.1.2.4.4.20SUBJGRP 20
Application of State Laws
27:3.0.1.2.4.4.20.23SECTION 479.52
   479.52 State regulations.