Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 46 · § 46.106

§ 46.106. Receipt in lieu of stamp prohibited.

43 words·~1 min read·/us/cfr/t27/s§ 46.106·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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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U.S. Code

Receipt for taxes
§ 6314

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§ 46.106

Receipt in lieu of stamp prohibited.

U.S.C.§ 6314

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