§ 479.48. Failure to pay special (occupational) tax.

84 words·~1 min read·/us/cfr/t27/s§ 479.48·

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

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U.S. Code

Imposition of tax
§ 5801
Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§ 6601
Penalties
§ 5871

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§ 479.48

Failure to pay special (occupational) tax.

U.S.C.§ 5801

U.S.C.§ 6601

U.S.C.§ 5871

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