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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.106 Receipt in lieu of stamp prohibited

Current as of January 02, 2025 | Updated by Findlaw Staff

No receipt will be issued in lieu of issuance of a special tax stamp under § 46.116. A receipt may be given only pending the issuance of a stamp, or where the tax liability relates to a prior tax year.

(26 U.S.C. 6314)

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.106 Receipt in lieu of stamp prohibited - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-46-106/

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