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  • Sec.  4901. Payment of tax.
  • Sec.  4902. Liability of partners.
  • Sec.  4903. Liability in case of business in more than one location.
  • Sec.  4904. Liability in case of different businesses of same ownership and location.
  • Sec.  4905. Liability in case of death or change of location.
  • Sec.  4906. Application of State laws.
  • Sec.  4907. Federal agencies or instrumentalities.
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(Last updated May 8, 2002)