U.S. Code of Federal Regulations

Regulations most recently checked for updates: Mar 28, 2023


ENTERPRISE; THE BUSINESS UNIT
RELATED ACTIVITIES
COMMON BUSINESS PURPOSE
UNIFIED OPERATION OR COMMON CONTROL
LEASED DEPARTMENTS, FRANCHISE AND OTHER BUSINESS ARRANGEMENTS
COVERED ENTERPRISES

COVERED RETAIL ENTERPRISE
INTERSTATE INFLOW TEST UNDER PRIOR ACT
THE GASOLINE SERVICE ESTABLISHMENT ENTERPRISE
ANNUAL GROSS VOLUME OF SALES MADE OR BUSINESS DONE
EXCISE TAXES
COMPUTING THE ANNUAL VOLUME