27 C.F.R. § 31.122 Receipt in lieu of stamp prohibited.
Title 27 - Alcohol, Tobacco Products and Firearms
No receipt shall be issued in lieu of a special tax stamp. A receipt may be given only pending the issuance of a stamp, or where the tax liability relates to a prior fiscal year. (68A Stat. 778; 26 U.S.C. 6314)
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart I—Special Tax Stamps
§ 31.122 Receipt in lieu of stamp prohibited.
