This is not an official government website.
© 2026 PLEJ LC. All rights reserved.
Title 26
Liability in case of different businesses of same ownership and location
Need the full chapter outline? Open Chapter 40 to browse every section without loading the entire chapter explorer on this page.
Whenever more than one of the pursuits or occupations described in this subtitle are carried on in the same place by the same person at the same time, except as otherwise provided in this subtitle, the tax shall be paid for each according to the rates severally prescribed.