[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 882]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                      Subpart I_Special Tax Stamps
 
Sec.  31.121  Issuance of stamps.


    (a) Issuance--(1) General. Except as otherwise provided in paragraph 
(a)(2) of this section, upon filing a return properly executed on Form 
5630.5, together with a remittance in the applicable full amount due, 
the taxpayer will be issued an appropriately designated stamp. Special 
tax stamps will not be issued in the case of a return covering liability 
for a past period.
    (2) Exception for suspension period. During the suspension period 
described in Sec.  31.21(b) when registration is required but no tax is 
due, a special tax stamp will not be issued.
    (b) Multiple locations. If Form 5630.5 with remittance covers 
multiple locations, the taxpayer will be issued one stamp for each 
location listed in the attachment to Form 5630.5 required by Sec.  
31.106(c) but showing, as to name and address, only the name of the 
taxpayer and the address of the taxpayer's principal place of business 
(or principal office in the case of a corporate taxpayer).

(Sec. 1905, Pub. L. 94-455, 90 Stat. 1820 (26 U.S.C. 5142))

[T.D. ATF-42, 42 FR 8369, Feb. 10, 1977, as amended by T.D. ATF-251, 52 
FR 19335, May 22, 1987. Redesignated and amended by T.D. TTB-25, 70 FR 
19884, Apr. 15, 2005; T.D. TTB-36, 70 FR 62251, Oct. 31, 2005]