Code of Federal Regulations · Section
§ 46.106 — Receipt In Lieu Of Stamp Prohibited
27 C.F.R. § 46.106
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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.
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
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Receipt for taxes26 U.S.C. § 6314