{"data":{"id":"us/27-cfr-479.36","jurisdiction":"us","citation":"27 CFR 479.36","heading":"The special tax stamp, receipt for special (occupational) taxes.","body":"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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE","SUBCHAPTER B—FIREARMS AND AMMUNITION","PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS","Subpart D—Special (Occupational) Taxes"],"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":"2f3667909e2e220f9546d660e7aa8e9969194943095f31e5e39414d494b5656e","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.35","next":"us/27-cfr-479.37"},"notice":"GroundRules: Original legal text. Not legal advice."}