SUBPART D—Special (Occupational) Taxes (§479.31 to §479.52)
- 479.31—Liability for tax.
- 479.32—Special (occupational) tax rates.
- 479.32a—Reduced rate of tax for small importers and manufacturers.
- 479.33—Special exemption.
- 479.34—Special tax registration and return.
- 479.35—Employer identification number.
- 479.36—The special tax stamp, receipt for special (occupational) taxes.
- 479.37—Certificates in lieu of stamps lost or destroyed.
- 479.38—Engaging in business at more than one location.
- 479.39—Engaging in more than one business at the same location.
- 479.40—Partnership liability.
- 479.41—Single sale.
- 479.42—Changes through death of owner.
- 479.43—Changes through bankruptcy of owner.
- 479.44—Change in partnership or unincorporated association.
- 479.45—Changes in corporation.
- 479.46—Notice by taxpayer.
- 479.47—Notice by taxpayer.
- 479.48—Failure to pay special (occupational) tax.
- 479.49—Failure to register change or removal.
- 479.50—Delinquency.
- 479.51—Fraudulent return.
- 479.52—State regulations.