§46.106. Receipt in lieu of stamp prohibited. — Inbound Citations
27 C.F.R. § 46.106
Statutory Authority
Cited by 1 regulation in release Current.
Citations to 27 U.S.C. § 46.106 as a whole
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Subject to § 46.106, the appropriate TTB officer will issue a receipt to a taxpayer if cash is received as a remittance in payment of special tax (including penalties and interest, if any), or for any type of remittance received if the taxpayer requests a receipt.