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27 CFR 479.48

§ 479.48 Failure to pay special (occupational) tax.

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

Taxation
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27 CFR 479.48, § 479.48 Failure to pay special (occupational) tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119117
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Full text

Any person who engages in a business taxable under 26 U.S.C. 5801, without timely payment of the tax imposed with respect to such business (see § 479.34) shall be liable for such tax, plus the interest and penalties thereon (see 26 U.S.C. 6601 and 6651). In addition, such person may be liable for criminal penalties under 26 U.S.C. 5871.

Legislative history

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