27 C.F.R. § 479.36

Current through October 31, 2024

Section 479.36 - The special tax stamp, receipt for special (occupational) taxes

Upon filing a properly completed and executed return (Form 5630.7) accompanied by remittance of the full amount due, the taxpayer will be issued a special tax stamp as evidence of payment of the special (occupational) tax.

27 C.F.R. § 479.36

36 FR 14256, 8/3/1971. Redesignated at 40 FR 16835, 4/15/1975, and amended by T.D. ATF-251, 52 FR 19334, 5/22/1987; T.D. ATF-363, 60 FR 17456, 4/6/1995