Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 46.95: Liability of partners.

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

Any number of persons carrying on one business in partnership at any one place during any tax year are required to pay only one special tax.

Collected 2026-08-27T02:25:11Z. Source file · JSON