§479.40. Partnership liability.
27 C.F.R. § 479.40
Any number of persons doing business in partnership at any one location shall be required to pay but one special (occupational) tax.
Notes, amendments, and revision history
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.