§4903 Liability in Case of Business in More Than One Location

Summary

Paying a special tax (other than the tax under section 4411) for one location does not free you from paying another special tax if you do business somewhere not listed in the register at the internal revenue district office. You do not need a separate special tax just for storing goods in another place. Also, manufacturers or producers can sell their own goods at the place they make them or at their main office without another special tax, as long as only samples are kept at that office, unless this subtitle says otherwise.