27 CFR § 46.95 - Liability of partners.

---
identifier: "/us/cfr/t27/s46.95"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 46.95 - Liability of partners."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "46.95"
section_name: "Liability of partners."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "46"
part_name: "MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted."
regulatory_source: "Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001."
cfr_part: "46"
---


# 46.95 Liability of partners.

Any number of persons carrying on one business in partnership at any one place during any tax year are required to pay only one special tax.

(26 U.S.C. 5733)