[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.  31.121a  Distribution of stamps for multiple locations.

    On receipt of the special tax stamps, the taxpayer will verify that 
he has one stamp for each location listed in his copy of the attachment 
to Form 5630.5 and examine them to insure that his name and address are 
correctly stated thereon. Incorrect stamps shall be returned to the 
appropriate TTB officer as provided in Sec.  31.134. The taxpayer shall 
designate one stamp for each location listed in his copy of the 
attachment to Form 5630.5 required by Sec.  31.106 and shall type 
thereon the trade name, if different from the name in which the stamp 
was issued, and the address of the business conducted at the location 
for which that stamp is designated. He shall then forward each stamp to 
the place of business designated on the stamp. On receipt of the stamp 
at the designated place of business, it shall be examined to verify that 
the name and address of the business are correctly stated. If they are 
not, the stamp shall be returned, with a statement showing the nature of 
the error and the correct data, to the principal office of the taxpayer 
who will compare the data on the stamp with his retained copy of the 
attachment to Form 5630.5. If the error in name and address was made by 
the taxpayer, he will correct the stamp and return it to the designated 
place of business. If the error was made in the attachment to Form 
5630.5, the taxpayer will file with TTB an amended Form 5630.5 and an 
amended attachment with a statement explaining the error.

[T.D. 7110, 36 FR 8035, Apr. 29, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975, and 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]

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