Subpart D—Special (Occupational) Taxes

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
• Change of Business Location
  Change of Business Location
• Change of Ownership
  Change of Ownership
• Change of Trade Name
  Change of Trade Name
• Penalties and Interest
  Penalties and Interest