{"data":{"id":"us/27-cfr-70.64","jurisdiction":"us","citation":"27 CFR 70.64","heading":"Receipt for taxes.","body":"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.","path":["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"],"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":"f990af9ddc5edfe947ce029899cac8c073c09c4f285a31935c3cd0570846e7d8","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.63","next":"us/27-cfr-70.65"},"notice":"GroundRules: Original legal text. Not legal advice."}