§ 4413. Certain provisions made applicable
Sections
4901,
4902,
4904,
4905, and
4906 shall extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections
4901 to
4907, inclusive, shall so extend or apply.