27 C.F.R. § 25.126   Distribution of stamps for multiple locations.


Title 27 - Alcohol, Tobacco Products and Firearms


Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart I—Special Taxes
Special Tax Stamps

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§ 25.126   Distribution of 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 Form 5630.5. The taxpayer shall designate one stamp for each location and type on each stamp the address of the business conducted for which that stamp is designated. The taxpayer shall then forward each stamp to the place of business designated on the stamp.

[T.D. ATF–224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF–251, 52 FR 19313, May 22, 1987]

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