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Title 27 - Alcohol, Tobacco Products and Firearms
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CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
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SUBCHAPTER B—TOBACCO (parts 40 to 46)
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PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
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SUBPART D—Rules for Special (Occupational) Tax (§46.91 to §46.138)
CFR
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Title 3 - The President
Title 4 - Accounts
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Title 6 - Domestic Security
Title 7 - Agriculture
Title 8 - Aliens and Nationality
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Title 27 - Alcohol, Tobacco Products and Firearms
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Title 48 - Federal Acquisition Regulations System
Title 49 - Transportation
Title 50 - Wildlife and Fisheries
SUBPART D—Rules for Special (Occupational) Tax (§46.91 to §46.138)
46.91—Scope of subpart.
46.92—Meaning of terms.
46.93—Multiple businesses of same ownership and location.
46.94—Relation to State and municipal law.
46.95—Liability of partners.
46.101—Special tax returns.
46.102—Employer identification number.
46.103—Time for filing return and paying tax.
46.104—Method of payment.
46.105—Receipt for taxes.
46.106—Receipt in lieu of stamp prohibited.
46.107—Penalty for failure to file return or to pay tax.
46.108—Interest on unpaid tax.
46.109—Waiver of penalties.
46.116—Issuance, distribution, and examination of special tax stamps.
46.117—Lost or destroyed stamps.
46.118—Certificate in lieu of lost or destroyed special tax stamp.
46.119—Errors disclosed by taxpayers.
46.120—Errors discovered on inspection.
46.126—Change in name or address.
46.127—Change in ownership.
46.131—General.
46.132—Credit for incorrect stamp.
46.136—Claims.
46.137—Time limit on filing of claim for refund.
46.138—Discontinuance of business.
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