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.