CFR > Title 27 > Chapter I > Subchapter B > Part 40 > Subpart Ca – Special (Occupational) Taxes
Current as of: 2024 | Check for updates
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Other versions
§ 40.31 | Liability for special tax |
§ 40.32 | Rates of special tax |
§ 40.33 | Cross reference |
Terms Used In CFR > Title 27 > Chapter I > Subchapter B > Part 40 > Subpart Ca - Special (Occupational) Taxes
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Manufacturer of tobacco products: includes any person who for commercial purposes makes available for consumer use (including such consumer's personal consumption or use under paragraph (1)(i) of this definition) a machine capable of making cigarettes, cigars, or other tobacco products. See 27 CFR 40.11
- Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
- Remand: When an appellate court sends a case back to a lower court for further proceedings.
- Statute: A law passed by a legislature.