Code of Federal Regulations > Title 27 > Chapter II > Part 479 > Subpart D - Subpart D—Special (Occupational) Taxes

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

CHANGE OF OWNERSHIP

§ 479.42 - Changes through death of owner.

§ 479.43 - Changes through bankruptcy of owner.

§ 479.44 - Change in partnership or unincorporated association.

§ 479.45 - Changes in corporation.

§ 479.31 - Liability for tax.

§ 479.32 - Special (occupational) tax rates.

§ 479.32a - Reduced rate of tax for small importers and manufacturers.

§ 479.33 - Special exemption.

§ 479.34 - Special tax registration and return.

§ 479.35 - Employer identification number.

§ 479.36 - The special tax stamp, receipt for special (occupational) taxes.

§ 479.37 - Certificates in lieu of stamps lost or destroyed.

§ 479.38 - Engaging in business at more than one location.

§ 479.39 - Engaging in more than one business at the same location.

§ 479.40 - Partnership liability.

§ 479.41 - Single sale.

CHANGE OF BUSINESS LOCATION

§ 479.46 - Notice by taxpayer.

CHANGE OF TRADE NAME

§ 479.47 - Notice by taxpayer.

PENALTIES AND INTEREST

§ 479.48 - Failure to pay special (occupational) tax.

§ 479.49 - Failure to register change or removal.

§ 479.50 - Delinquency.

§ 479.51 - Fraudulent return.

APPLICATION OF STATE LAWS

§ 479.52 - State regulations.