Subpart D. Subpart D—Special (Occupational) Taxes

• § 479.31 - Liability for tax.
• § 479.32 - Special (occupational) tax rates.
• § 479.32a - Reduced rate of tax for small importers and manufacturers.
• § 479.33 - Special exemption.
• § 479.34 - Special tax registration and return.
• § 479.35 - Employer identification number.
• § 479.36 - The special tax stamp, receipt for special (occupational) taxes.
• § 479.37 - Certificates in lieu of stamps lost or destroyed.
• § 479.38 - Engaging in business at more than one location.
• § 479.39 - Engaging in more than one business at the same location.
• § 479.40 - Partnership liability.
• § 479.41 - Single sale.

• Change of Ownership

  • SECTION § 479.42 - Changes through death of owner.
  • SECTION § 479.43 - Changes through bankruptcy of owner.
  • SECTION § 479.44 - Change in partnership or unincorporated association.
  • SECTION § 479.45 - Changes in corporation.

• Change of Business Location

  • SECTION § 479.46 - Notice by taxpayer.

• Change of Trade Name

  • SECTION § 479.47 - Notice by taxpayer.

• Penalties and Interest

  • SECTION § 479.48 - Failure to pay special (occupational) tax.
  • SECTION § 479.49 - Failure to register change or removal.
  • SECTION § 479.50 - Delinquency.
  • SECTION § 479.51 - Fraudulent return.

• Application of State Laws

  • SECTION § 479.52 - State regulations.