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

27 CFR 479.40: Partnership liability.

Where this section sits in the code

Title 27—Alcohol, Tobacco Products and Firearms
CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
SUBCHAPTER B—FIREARMS AND AMMUNITION
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart D—Special (Occupational) Taxes

Any number of persons doing business in partnership at any one location shall be required to pay but one special (occupational) tax.

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