CFR›Title 47›Chapter I›Part 36›Subpart D›Subject Group Operating Taxes ContainsSections § 36.411–§ 36.412CorpusDaily eCFRDisplayed edition2026-09-03Last updated2026-09-03 Sections § 36.411 § 36.411 Operating taxes—Account 7200. § 36.412 § 36.412 Apportionment procedures.