C.F.R. » Title 27 » CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE › SUBCHAPTER B—FIREARMS AND AMMUNITION › PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subpart D—Special (Occupational) Taxes

27 C.F.R. § 479.40

Partnership liability

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Any number of persons doing business in partnership at any one location shall be required to pay but one special (occupational) tax.