[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR179.39]

[Page 1209]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 179--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS--Table of Contents
 
                 Subpart D--Special (Occupational) Taxes
 
Sec. 179.39  Engaging in more than one business at the same location.

    If more than one business taxable under 26 U.S.C. 5801, is carried 
on at the same location during a taxable year, the special 
(occupational) tax imposed on each such business must be paid. This 
section does not require a qualified manufacturer or importer to qualify 
as a dealer if such manufacturer or importer also engages in business on 
his qualified premises as a dealer. However, a qualified manufacturer 
who engages in business as an importer must also qualify as an importer. 
Further, a qualified dealer is not entitled to engage in business as a 
manufacturer or importer.

[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; T.D. ATF-271, 
53 FR 17551, May 17, 1988]

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