27 C.F.R. § 31.138 Receipt for taxes.
Title 27 - Alcohol, Tobacco Products and Firearms
The appropriate TTB officer will issue a receipt to a dealer if cash is received as a remittance in payment of special tax (including penalties and interest, if any), or for any type of remittance received if the dealer requests a receipt. [T.D. ATF–21, 40 FR 56887, Dec. 5, 1975. Redesignated and amended by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005; T.D. TTB–44, 71 FR 16948, Apr. 4, 2006]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart I—Special Tax Stamps
Stamps for Incorrect Period or Incorrect Liability
§ 31.138 Receipt for taxes.
