GroundRules
27 CFR 70.64: Receipt for taxes.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURES AND PRACTICES
- PART 70—PROCEDURE AND ADMINISTRATION
- Subpart D—Collection of Excise and Special (Occupational) Tax
The appropriate TTB officer must, upon request, issue a receipt for each tax payment made (other than a payment for stamps sold or delivered). In addition, an appropriate TTB officer or employee must issue a receipt for each payment of 1 dollar or more made in cash, whether or not requested. In the case of payments made by check, the canceled check is usually a sufficient receipt. No receipt shall be issued in lieu of a stamp representing a tax, whether the payment is in cash or otherwise.
Collected 2026-08-27T02:25:11Z. Source file · JSON