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27 CFR 46.95

§ 46.95 Liability of partners.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

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27 CFR 46.95, § 46.95 Liability of partners, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118444
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Full text

Any number of persons carrying on one business in partnership at any one place during any tax year are required to pay only one special tax.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.