{"data":{"id":"us/27-cfr-46.95","jurisdiction":"us","citation":"27 CFR 46.95","heading":"Liability of partners.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"be68e78ad1350e4265767b1849b8d1de08781add48e74b4de27a77a9c95d217e","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-46.94","next":"us/27-cfr-46.101"},"notice":"GroundRules: Original legal text. Not legal advice."}