Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Receipt of Payment
Browse Previous | Browse Next
§ 70.64 Receipt for taxes.
The appropriate TTB officer must, upon request, issue a receipt for each tax payment made (other than a payment for stamps sold or delivered). In addition, an appropriate TTB officer or employee must issue a receipt for each payment of 1 dollar or more made in cash, whether or not requested. In the case of payments made by check, the canceled check is usually a sufficient receipt. No receipt shall be issued in lieu of a stamp representing a tax, whether the payment is in cash or otherwise.
(26 U.S.C. 6314)
[T.D. ATF–301, 55 FR 47611, Nov. 14, 1990, as amended by T.D. ATF–450, 66 FR 29024, May 29, 2001]
