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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 M - Alcohol, Tobacco and Other Excise Taxes |
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Part 179 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS |
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Subpart D - Special (Occupational) Taxes |
| § 179.31 - Liability for tax. |
| § 179.32 - Special (occupational) tax rates. |
| § 179.33 - Special exemption. |
| § 179.34 - Special tax registration and return. |
| § 179.35 - Employer identification number. |
| § 179.36 - The special tax stamp, receipt for special (occupational) taxes. |
| § 179.37 - Certificates in lieu of stamps lost or destroyed. |
| § 179.38 - Engaging in business at more than one location. |
| § 179.39 - Engaging in more than one business at the same location. |
| § 179.40 - Partnership liability. |
| § 179.41 - Single sale. |
| Application of State Laws |
| § 179.52 - State regulations. |
| Change of Trade Name |
| § 179.47 - Notice by taxpayer. |
| Change of Business Location |
| § 179.46 - Notice by taxpayer. |
| Penalties and Interest |
| § 179.48 - Failure to pay special (occupational) tax. |
| § 179.49 - Failure to register change or removal. |
| § 179.50 - Delinquency. |
| § 179.51 - Fraudulent return. |
| Change of Ownership |
| § 179.42 - Changes through death of owner. |
| § 179.43 - Changes through bankruptcy of owner. |
| § 179.44 - Change in partnership or unincorporated association. |
| § 179.45 - Changes in corporation. |
| § 179.32a - Reduced rate of tax for small importers and manufacturers. |