27 C.F.R. § 479.48

Failure to pay special (occupational) tax

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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.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55842, Sept. 28, 1979]

Notes of Decisions

Cited in 1 case, 2020–2020 · leading case: United States v. 9mm machinegun manufactured by Parabellum Combat Sys./ Silver Bullet Gun Works, Model PCS-9, Serial No. 50799 (D. Nev. 2020).

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United States v. 9mm machinegun manufactured by Parabellum Combat Sys./ Silver Bullet Gun Works, Model PCS-9, Serial No. 50799 (D. Nev. 2020). “§§ 5871 , 6601, 6651; 26 27 C.F.R. § 479.48 . The NFA prohibits any person from “engaging in business” as a covered 27 firearms manufacturer or dealer “without having paid” the SOT.”

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