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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter B - Tobacco |
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Part 46 - Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes |
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Subpart D - Rules for Special (Occupational) Tax |
| § 46.91 - Scope of subpart. |
| § 46.92 - Meaning of terms. |
| § 46.93 - Multiple businesses of same ownership and location. |
| § 46.94 - Relation to State and municipal law. |
| § 46.95 - Liability of partners. |
| Payment of Special Tax |
| § 46.101 - Special tax returns. |
| § 46.102 - Employer identification number. |
| § 46.103 - Time for filing return and paying tax. |
| § 46.104 - Method of payment. |
| § 46.105 - Receipt for taxes. |
| § 46.106 - Receipt in lieu of stamp prohibited. |
| § 46.107 - Penalty for failure to file return or to pay tax. |
| § 46.108 - Interest on unpaid tax. |
| § 46.109 - Waiver of penalties. |
| Stamps for Incorrect Period or Incorrect Liability |
| § 46.131 - General. |
| § 46.132 - Credit for incorrect stamp. |
| Abatement or Refund of Special Taxes |
| § 46.136 - Claims. |
| § 46.137 - Time limit on filing of claim for refund. |
| § 46.138 - Discontinuance of business. |
| Special Tax Stamps |
| § 46.116 - Issuance, distribution, and examination of special tax stamps. |
| § 46.117 - Lost or destroyed stamps. |
| § 46.118 - Certificate in lieu of lost or destroyed special tax stamp. |
| § 46.119 - Errors disclosed by taxpayers. |
| § 46.120 - Errors discovered on inspection. |
| Changes in Businesses Holding Special (Occupational) Tax Stamps |
| § 46.126 - Change in name or address. |
| § 46.127 - Change in ownership. |