27 C.F.R. § 479.41 Single sale.
Title 27 - Alcohol, Tobacco Products and Firearms
A single sale, unattended by circumstances showing the one making the sale to be engaged in business, does not create special (occupational) tax liability.
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart D—Special (Occupational) Taxes
§ 479.41 Single sale.
