27 C.F.R. § 25.125 Issuance of special tax stamps.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Except as otherwise provided in paragraph (b) of this section, upon filing a properly executed return on TTB 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 §25.119, 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). (b) During the suspension period described in §25.111(c) when registration is required but no tax is due, a special tax stamp will not be issued. (26 U.S.C. 6806) [T.D. ATF–271, 53 FR 17549, May 17, 1988, as amended by T.D. TTB–36, 70 FR 62245, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart I—Special Taxes
Special Tax Stamps
§ 25.125 Issuance of special tax stamps.
