---
kind: "section"
citation: "27 C.F.R. § 40.33"
title: "27"
number: "40.33"
heading: "Cross reference."
url: "https://uscodex.org/cfr/27/40.33"
---

# §40.33. Cross reference.


For additional rules pertaining to liability for special tax, filing special tax returns, issuance and examination of special (occupational) tax stamps, and notification of changes to special tax stamps, see [subpart D of part 46](/cfr/27/part46-subpartD.md) of this chapter.


## Notes

### Amendments

[T.D. TTB-79, 74 FR 37419, July 28, 2009]

### Source

Source: T.D. ATF-271, 53 FR 17560, May 17, 1988, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

### Amendments

[T.D. TTB-79, 74 FR 37419, July 28, 2009]