{"data":{"id":"us/27-cfr-46.105","jurisdiction":"us","citation":"27 CFR 46.105","heading":"Receipt for taxes.","body":"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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—TOBACCO","PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES","Subpart D—Rules for Special (Occupational) Tax"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"8a420a29b15f5029c0865f3ae7493215c696a11f23b0739d01930d1cc5f83227","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-46.104","next":"us/27-cfr-46.106"},"notice":"GroundRules: Original legal text. Not legal advice."}