---
kind: "section"
citation: "27 C.F.R. § 479.32"
title: "27"
number: "479.32"
heading: "Special (occupational) tax rates."
url: "https://uscodex.org/cfr/27/479.32"
---

# §479.32. Special (occupational) tax rates.


Except as provided in [§ 479.32a](/cfr/27/479.32a.md), the special (occupational) tax rates effective January 1, 1988, are as follows:


## Notes

### Amendments

[T.D. ATF-271, 53 FR 17550, May 17, 1988; ATF 2014R-42, 84 FR 12094, Apr. 1, 2019]

### Authority

Authority: 26 U.S.C. 5801-5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

### Source

Source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

### Amendments

[T.D. ATF-271, 53 FR 17550, May 17, 1988; ATF 2014R-42, 84 FR 12094, Apr. 1, 2019]