[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: 27CFR70.64]

[Page 950-951]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 70--PROCEDURE AND ADMINISTRATION--Table of Contents
 
     Subpart D--Collection of Excise and Special (Occupational) Tax
 
Sec. 70.64  Receipt for taxes.

    The appropriate ATF officer must, upon request, issue a receipt for 
each tax payment made (other than a payment for stamps sold or 
delivered). In

[[Page 951]]

addition, an appropriate ATF 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]