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27 CFR 479.40

§ 479.40 Partnership liability.

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

Business & Commerce
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Citation
27 CFR 479.40, § 479.40 Partnership liability, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119109
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Full text

Any number of persons doing business in partnership at any one location shall be required to pay but one special (occupational) 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.