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27 CFR 479.36

§ 479.36 The special tax stamp, receipt for special (occupational) taxes.

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

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27 CFR 479.36, § 479.36 The special tax stamp, receipt for special (occupational) taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119105
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Full text

Upon filing a properly completed and executed return (Form 5630.7) accompanied by remittance of the full amount due, the taxpayer will be issued a special tax stamp as evidence of payment of the special (occupational) tax.

Legislative history

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