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Title 27: Alcohol, Tobacco Products, and Firearms
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
: Penalties and Interest
479.48 - Failure to pay special (occupational) tax.
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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This document cites
- US Code - Title 26: Internal Revenue Code - 26 USC 6601 - Sec. 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- US Code - Title 26: Internal Revenue Code - 26 USC 5871 - Sec. 5871. Penalties
- US Code - Title 26: Internal Revenue Code - 26 USC 5801 - Sec. 5801. Imposition of tax
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