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Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 479.36: The special tax stamp, receipt for special (occupational) taxes.

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
  3. SUBCHAPTER B—FIREARMS AND AMMUNITION
  4. PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
  5. Subpart D—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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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