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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.479.48 Failure to pay special (occupational) tax

Current as of January 02, 2025 | Updated by Findlaw Staff

Any person who engages in a business taxable under 26 U.S.C. 5801, without timely payment of the tax imposed with respect to such business (see § 479.34) shall be liable for such tax, plus the interest and penalties thereon (see 26 U.S.C. 6601 and 6651). In addition, such person may be liable for criminal penalties under 26 U.S.C. 5871.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.479.48 Failure to pay special (occupational) tax - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-479-48/

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