U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 30, 2025

All TitlesTitle 27Chapter IPart 46Subpart D - Subpart D—Rules for Special (Occupational) Tax

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.
§ 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.

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.

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.
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