[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 883]
 
            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.  31.123  Stamps covering business in violation of State law.

    TTB officers are without authority to refuse to issue a special tax 
stamp to a liquor dealer engaged in business in violation of State law. 
The stamp is not a Federal permit or license, but is merely a receipt 
for the tax. The stamp affords the holder no protection against 
prosecution for violation of State law.

(72 Stat. 1348; 26 U.S.C. 5145)

[25 FR 6270, July 2, 1960, as amended by T.D. 7008, 34 FR 3665, Mar. 1, 
1969. 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]