CFR›Title 27›Chapter II›Part 479›Subpart D›Subject Group Penalties and Interest ContainsSections 479.48–479.51CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 479.48 § 479.48 Failure to pay special (occupational) tax. 479.49 § 479.49 Failure to register change or removal. 479.50 § 479.50 Delinquency. 479.51 § 479.51 Fraudulent return. Previous Change of Trade Name Change of Trade Name