GroundRules
27 CFR 46.93: Multiple businesses of same ownership and location.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER B—TOBACCO
- PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
- Subpart D—Rules for Special (Occupational) Tax
(a) Where more than one type of taxable business is conducted by the same person at the same place, special tax for each business must be paid at the rates prescribed for each.
(b) Where the same type of taxable business is conducted by the same person in different areas of the same premises, only one special tax payment is required.
Collected 2026-08-27T02:25:11Z. Source file · JSON