---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch40"
level: "chapter"
label: "Chapter 40"
heading: "General Provisions Relating to Occupational Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch40"
sections_count: 7
---

# Chapter 40 — General Provisions Relating to Occupational Taxes

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes

## Sections

- [§4901. Payment of tax](/usc/26/4901.md)
- [§4902. Liability of partners](/usc/26/4902.md)
- [§4903. Liability in case of business in more than one location](/usc/26/4903.md)
- [§4904. Liability in case of different businesses of same ownership and location](/usc/26/4904.md)
- [§4905. Liability in case of death or change of location](/usc/26/4905.md)
- [§4906. Application of State laws](/usc/26/4906.md)
- [§4907. Federal agencies or instrumentalities](/usc/26/4907.md)