Code of Federal Regulations · Section
§ 46.105 — Receipt For Taxes
27 C.F.R. § 46.105
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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.
Authorizing Statute
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Method of collecting tax26 U.S.C. § 5061
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Authority and functions of Director44 U.S.C. § 3504