Collapse to view only § 5734. Application of State laws
- § 5731. Imposition and rate of tax
- § 5732. Payment of tax
- § 5733. Provisions relating to liability for occupational taxes
- § 5734. Application of State laws
§ 5731. Imposition and rate of tax
(a) General rule
Every person engaged in business as—
(1) a manufacturer of tobacco products,
(2) a manufacturer of cigarette papers and tubes, or
(3) an export warehouse proprietor,
shall pay a tax of $1,000 per year in respect of each premises at which such business is carried on.
(b) Reduced rates for small proprietors
(1) In general
(2) Controlled group rules
(3) Certain rules to apply
(c) Penalty for failure to register
(Added Pub. L. 100–203, title X, § 10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449; amended Pub. L. 109–59, title XI, § 11125(b)(20)(E), Aug. 10, 2005, 119 Stat. 1957.)
§ 5732. Payment of tax
(a) Condition precedent to carrying on business
(b) Computation
(c) How paid
(1) Payment by return
(2) Stamp denoting payment of tax
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1346, § 5142; amended Pub. L. 94–455, title XIX, § 1905(a)(12), Oct. 4, 1976, 90 Stat. 1820; renumbered § 5732 and amended Pub. L. 109–59, title XI, § 11125(b)(20)(A), (B), Aug. 10, 2005, 119 Stat. 1956; Pub. L. 110–172, § 11(a)(32), Dec. 29, 2007, 121 Stat. 2487.)
§ 5733. Provisions relating to liability for occupational taxes
(a) Partners
(b) Different businesses of same ownership and location
(c) Businesses in more than one location
(1) Liability for tax
(2) Storage
(3) Definition of place
(d) Death or change of location
Certain persons, other than the person who has paid the special tax under this subchapter for the carrying on of any business at any place, may secure the right to carry on, without incurring additional special tax, the same business at the same place for the remainder of the taxable period for which the special tax was paid. The persons who may secure such right are:
(1) the surviving spouse or child, or executor or administrator or other legal representative, of a deceased taxpayer;
(2) a husband or wife succeeding to the business of his or her living spouse;
(3) a receiver or trustee in bankruptcy, or an assignee for benefit of creditors; and
(4) the partner or partners remaining after death or withdrawal of a member of a partnership.
When any person moves to any place other than the place for which special tax was paid for the carrying on of any business, he may secure the right to carry on, without incurring additional special tax, the same business at his new location for the remainder of the taxable period for which the special tax was paid. To secure the right to carry on the business without incurring additional special tax, the successor, or the person relocating his business, must register the succession or relocation with the Secretary in accordance with regulations prescribed by the Secretary.
(e) Federal agencies or instrumentalities
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1347, § 5143; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; renumbered § 5733 and amended Pub. L. 109–59, title XI, § 11125(b)(20)(A), (C), Aug. 10, 2005, 119 Stat. 1956, 1957.)
§ 5734. Application of State laws
The payment of any tax imposed by this subchapter for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on such trade or business within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1348, § 5145; renumbered § 5734 and amended Pub. L. 109–59, title XI, § 11125(b)(20)(A), Aug. 10, 2005, 119 Stat. 1956.)