[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 886]
 
            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.  31.138  Receipt for taxes.

    The appropriate TTB officer will issue a receipt to a dealer if cash 
is received as a remittance in payment of special tax (including 
penalties and interest, if any), or for any type of remittance received 
if the dealer requests a receipt.

[T.D. ATF-21, 40 FR 56887, Dec. 5, 1975. Redesignated and amended by 
T.D. TTB-25, 70 FR 19884, Apr. 15, 2005; T.D. TTB-44, 71 FR 16948, Apr. 
4, 2006]