Title 27

PART 479 SUBPART D

Subpart D - Special (Occupational) Taxes

• 26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805.
• 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

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

---