Subpart D - SPECIAL (OCCUPATIONAL) TAXES
- Section 479.31 - Liability for tax
- Section 479.32 - Special (occupational) tax rates
- Section 479.32a - Reduced rate of tax for small importers and manufacturers
- Section 479.33 - Special exemption
- Section 479.34 - Special tax registration and return
- Section 479.35 - Employer identification number
- Section 479.36 - The special tax stamp, receipt for special (occupational) taxes
- Section 479.37 - Certificates in lieu of stamps lost or destroyed
- Section 479.40 - Partnership liability
- Section 479.41 - Single sale
- Section 479.38 - Engaging in business at more than one location
- Section 479.39 - Engaging in more than one business at the same location
- APPLICATION OF STATE LAWS (§ 479.52)
- CHANGE OF BUSINESS LOCATION (§ 479.46)
- CHANGE OF OWNERSHIP (§§ 479.42 — 479.45)
- CHANGE OF TRADE NAME (§ 479.47)
- PENALTIES AND INTEREST (§§ 479.48 — 479.51)