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Regulations last checked for updates: Jul 25, 2026
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jul 06, 2026
All Titles
Title 27
Chapter I
Part 44
Subpart Ba - Subpart Ba—Special (Occupational) Taxes
§ 44.31 - Liability for special tax.
§ 44.32 - Rate of special tax.
§ 44.33 - Cross reference.
§§ 44.34-44.36 - §[Reserved]
authority:
26 U.S.C. 448
,
5701
,
5711
,
5721
,
5731
,
5741
,
5751
,
5754
,
6061
,
6065
,
6109
,
6151
,
6402
,
6404
,
6806
,
7011
,
7212
,
7342
,
7606
,
7805
;
31 U.S.C. 9301
,
9303
,
9304
,
9306
source:
Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.
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