27 C.F.R. § 479.40   Partnership liability.


Title 27 - Alcohol, Tobacco Products and Firearms


Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart D—Special (Occupational) Taxes

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§ 479.40   Partnership liability.

Any number of persons doing business in partnership at any one location shall be required to pay but one special (occupational) tax.

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