27 C.F.R. § 479.40 Partnership liability.
Title 27 - Alcohol, Tobacco Products and Firearms
Any number of persons doing business in partnership at any one location shall be required to pay but one special (occupational) tax.
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart D—Special (Occupational) Taxes
§ 479.40 Partnership liability.