---
kind: "section"
citation: "27 C.F.R. § 46.106"
title: "27"
number: "46.106"
heading: "Receipt in lieu of stamp prohibited."
url: "https://uscodex.org/cfr/27/46.106"
---

# §46.106. Receipt in lieu of stamp prohibited.


No receipt will be issued in lieu of issuance of a special tax stamp under [§ 46.116](/cfr/27/46.116.md). A receipt may be given only pending the issuance of a stamp, or where the tax liability relates to a prior tax year.


## Notes

### Source

Source: T.D. TTB-79, 74 FR 37420, July 28, 2009, unless otherwise noted.

### Authority

Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

### Source

Source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.