Subpart D. Subpart D—Rules for Special (Occupational) Tax
- § 46.91 - Scope of subpart.
- § 46.92 - Meaning of terms.
- § 46.93 - Multiple businesses of same ownership and location.
- § 46.94 - Relation to State and municipal law.
- § 46.95 - Liability of partners.
Payment of Special Tax
- SECTION § 46.101 - Special tax returns.
- SECTION § 46.102 - Employer identification number.
- SECTION § 46.103 - Time for filing return and paying tax.
- SECTION § 46.104 - Method of payment.
- SECTION § 46.105 - Receipt for taxes.
- SECTION § 46.106 - Receipt in lieu of stamp prohibited.
- SECTION § 46.107 - Penalty for failure to file return or to pay tax.
- SECTION § 46.108 - Interest on unpaid tax.
- SECTION § 46.109 - Waiver of penalties.
Special Tax Stamps
- SECTION § 46.116 - Issuance, distribution, and examination of special tax stamps.
- SECTION § 46.117 - Lost or destroyed stamps.
- SECTION § 46.118 - Certificate in lieu of lost or destroyed special tax stamp.
- SECTION § 46.119 - Errors disclosed by taxpayers.
- SECTION § 46.120 - Errors discovered on inspection.
Changes in Businesses Holding Special (Occupational) Tax Stamps
Stamps for Incorrect Period or Incorrect Liability
Abatement or Refund of Special Taxes