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U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 27
    Alcohol, Tobacco Products and Firearms
  3. chapter I-i1
    CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 46
  5. subpart D
    Subpart D—Rules for Special (Occupational) Tax
  6. subjgrp 146
    Payment of Special Tax

Subjgrp 146. Payment of Special Tax

  • § 46.101 - Special tax returns.
  • § 46.102 - Employer identification number.
  • § 46.103 - Time for filing return and paying tax.
  • § 46.104 - Method of payment.
  • § 46.105 - Receipt for taxes.
  • § 46.106 - Receipt in lieu of stamp prohibited.
  • § 46.107 - Penalty for failure to file return or to pay tax.
  • § 46.108 - Interest on unpaid tax.
  • § 46.109 - Waiver of penalties.
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