§44.33. Cross reference.
27 C.F.R. § 44.33
For additional rules pertaining to liability for special (occupational) tax, filing special tax returns, issuance and examination of special tax stamps, and notification of changes to special tax stamps, see subpart D of part 46 of this chapter.
Notes, amendments, and revision history
Amendments
[T.D. TTB-79, 74 FR 37419, July 28, 2009]
Source
Source: T.D. ATF-271, 53 FR 17563, May 17, 1988, unless otherwise noted.
Authority
Authority: 26 U.S.C. 448, 5701-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5754, 6061, 6065, 6109, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
Source
Source: Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.
Amendments
[T.D. TTB-79, 74 FR 37419, July 28, 2009]