The special tax stamp, receipt for special (occupational) taxes.

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice
  5. Firearms and Ammunition
  6. Machine Guns, Destructive Devices, and Certain Other Firearms
  7. Special (Occupational) Taxes
  8. The special tax stamp, receipt for special (occupational) taxes.

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§ 479.36 The special tax stamp, receipt for special (occupational) taxes.

Upon filing a properly completed and executed return (Form 5630.7) accompanied by remittance of the full amount due, the taxpayer will be issued a special tax stamp as evidence of payment of the special (occupational) tax.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19334, May 22, 1987; T.D. ATF-363, 60 FR 17456, Apr. 6, 1995]


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