27 CFR 479.48 - Failure to pay special (occupational) tax.

Regulations last checked for updates: May 19, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: May 15, 2024

View all text of Subpart D [§ 479.31 - § 479.52]

§ 479.48 - Failure to pay special (occupational) tax.

Any person who engages in a business taxable under 26 U.S.C. 5801,without.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.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]

authority: 26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

cite as: 27 CFR 479.48