[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.121]

[Page 1106]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 194--LIQUOR DEALERS--Table of Contents
 
                      Subpart I--Special Tax Stamps
 
Sec. 194.121  Issuance of stamps.


    (a) Issuance. Upon filing a return properly executed on Form 5630.5, 
together with a remittance in the 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.
    (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 
Sec. 194.106(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]