---
kind: "section"
citation: "27 C.F.R. § 46.95"
title: "27"
number: "46.95"
heading: "Liability of partners."
url: "https://uscodex.org/cfr/27/46.95"
---

# §46.95. Liability of partners.


Any number of persons carrying on one business in partnership at any one place during any tax year are required to pay only one special tax.


## Notes

### Source

Source: T.D. TTB-79, 74 FR 37420, July 28, 2009, unless otherwise noted.

### Authority

Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

### Source

Source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.