[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 885]
 
            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.  31.134  Errors disclosed by taxpayers.

    On receipt of a special tax stamp, the dealer will examine it to 
insure that the name and address are correctly stated; if not, the 
taxpayer will return the stamp to the appropriate TTB officer who issued 
the stamp with a statement showing the nature of the error and the 
correct name or address. The appropriate TTB officer, on receipt of such 
stamp and statement, will compare the data on the stamp with that of the 
Form 5630.5 in his files, correct the error if made in his office, and 
return the stamp to the taxpayer. However, if the error was in the 
taxpayer's preparation of the Form 5630.5, the appropriate TTB officer 
will require such taxpayer to file a new Form 5630.5, designated 
``Amended Return,'' setting forth the taxpayer's correct name and 
address, and a statement explaining the error on the original Form 
5630.5. On receipt of the amended Form 5630.5 and a satisfactory 
explanation of the error, the appropriate TTB officer will make the 
proper correction on the stamp and return it to the taxpayer.

[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; T.D. 
ATF-344, 58 FR 40355, July 28, 1993. Redesignated and amended by T.D. 
TTB-25, 70 FR 19884, Apr. 15, 2005]