27 C.F.R. § 19.53 Issuance, distribution, and examination of special tax stamps.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Issuance of special tax stamps—(1) General. Except as otherwise provided in paragraph (a)(2) of this section, upon filing a properly executed return on Form 5630.5, together with the applicable full remittance, the taxpayer will be issued an appropriately designated special tax stamp. If the return covers multiple locations, the taxpayer will be issued one appropriately designated stamp for each location listed on the attachment required by §19.51(c), but showing, as to name and address, only the name of the taxpayer and the address of the taxpayer's principal place of business (or principal office in the case of a corporate taxpayer). (2) Exception for suspension period. During the suspension period described in §19.49(a)(3) when registration is required but no tax is due, a special tax stamp will not be issued. (b) Distribution of special tax stamps for multiple locations. On receipt of the special tax stamps, the taxpayer shall verify that there is one stamp for each location listed on the attachment to TTB Form 5630.5. The taxpayer shall designate one stamp for each location and shall type on each stamp the address of the business conducted at the location for which that stamp is designated. The taxpayer shall then forward each stamp to the place of business designated on the stamp. (c) Examination of special tax stamps. All stamps denoting payment of special tax shall be kept available for inspection by appropriate TTB officers, at the location for which designated, during business hours. (26 U.S.C. 5146, 6806) [T.D. ATF–271, 53 FR 17541, May 17, 1988, as amended by T.D. TTB–36, 70 FR 62243, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart Ca—Special (Occupational) Taxes
Special Tax Stamps
§ 19.53 Issuance, distribution, and examination of special tax stamps.
