27 C.F.R. § 31.121 Issuance of stamps.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Issuance—(1) General. Except as otherwise provided in paragraph (a)(2) of this section, upon filing a return properly executed on Form 5630.5, together with a remittance in the applicable full amount due, the taxpayer will be issued an appropriately designated stamp. Special tax stamps will not be issued in the case of a return covering liability for a past period. (2) Exception for suspension period. During the suspension period described in §31.21(b) when registration is required but no tax is due, a special tax stamp will not be issued. (b) Multiple locations. If Form 5630.5 with remittance covers multiple locations, the taxpayer will be issued one stamp for each location listed in the attachment to Form 5630.5 required by §31.106(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). (Sec. 1905, Pub. L. 94–455, 90 Stat. 1820 (26 U.S.C. 5142)) [T.D. ATF–42, 42 FR 8369, Feb. 10, 1977, as amended by T.D. ATF–251, 52 FR 19335, May 22, 1987. Redesignated and amended by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005; T.D. TTB–36, 70 FR 62251, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart I—Special Tax Stamps
§ 31.121 Issuance of stamps.
