[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.  31.135  Errors discovered on inspection.

    When an appropriate TTB officer discovers a material error on a 
special tax stamp in the name, ownership, or address of the dealer, he 
will secure from the dealer a new Form 5630.5, designated ``Amended 
Return,'' showing correctly all of the information required in Sec.  
31.106 and, in the body of the form or in an attachment thereto, a 
statement of the reason for requesting correction of the stamp. On 
receipt of the amended return and an acceptable explanation for the 
error, the officer will make the proper correction on the stamp and 
return it to the taxpayer. However, if the error found by the 
appropriate TTB officer is on a special tax stamp obtained pursuant to a 
return on Form 5630.5 filed under the provisions of Sec.  31.106(c), he 
shall instruct the taxpayer to return the stamp, with a statement 
showing the nature of the error and the correct data, to the dealer's 
principal office as provided in Sec.  31.121a.

[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; 
T.D. TTB-44, 71 FR 16948, Apr. 4, 2006]

           Stamps for Incorrect Period or Incorrect Liability