{"data":{"id":"us/27-cfr-46.106","jurisdiction":"us","citation":"27 CFR 46.106","heading":"Receipt in lieu of stamp prohibited.","body":"No receipt will be issued in lieu of issuance of a special tax stamp under § 46.116. A receipt may be given only pending the issuance of a stamp, or where the tax liability relates to a prior tax year.","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":"6bb48d5f40f74462d987f7c24fac9427af0a430ab5bef6e43433db3f965947d2","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-46.105","next":"us/27-cfr-46.107"},"notice":"GroundRules: Original legal text. Not legal advice."}