27 CFR 46.105

§ 46.105 Receipt for taxes.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 46.105, § 46.105 Receipt for taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118449
Permanent ID: ys:prov:118449@1
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Full text

Subject to § 46.106, the appropriate TTB officer will issue a receipt to a taxpayer 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 taxpayer requests a receipt.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.