{"data":{"id":"us/27-cfr-479.40","jurisdiction":"us","citation":"27 CFR 479.40","heading":"Partnership liability.","body":"Any number of persons doing business in partnership at any one location shall be required to pay but one special (occupational) tax.","path":["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"],"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":"90bc06eb699d4ec9019114f06ff2945a34e1939a39cda59d29dd401114a1ff9d","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.39","next":"us/27-cfr-479.41"},"notice":"GroundRules: Original legal text. Not legal advice."}