[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.53]

[Page 368-369]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 19_DISTILLED SPIRITS PLANTS--Table of Contents
 
                 Subpart Ca_Special (Occupational) Taxes
 
Sec.  19.53  Issuance, distribution, and examination of special tax stamps.

    (a) Issuance of special tax stamps--(1) General. Except as otherwise 
provided in paragraph (a)(2) of this section, upon filing a properly 
executed return on Form 5630.5, together with the applicable full 
remittance, the taxpayer will

[[Page 369]]

be issued an appropriately designated special tax stamp. If the return 
covers multiple locations, the taxpayer will be issued one appropriately 
designated stamp for each location listed on the attachment required by 
Sec.  19.51(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).
    (2) Exception for suspension period. During the suspension period 
described in Sec.  19.49(a)(3) when registration is required but no tax 
is due, a special tax stamp will not be issued.
    (b) Distribution of special tax stamps for multiple locations. On 
receipt of the special tax stamps, the taxpayer shall verify that there 
is one stamp for each location listed on the attachment to TTB Form 
5630.5. The taxpayer shall designate one stamp for each location and 
shall type on each stamp the address of the business conducted at the 
location for which that stamp is designated. The taxpayer shall then 
forward each stamp to the place of business designated on the stamp.
    (c) Examination of special tax stamps. All stamps denoting payment 
of special tax shall be kept available for inspection by appropriate TTB 
officers, at the location for which designated, during business hours.

(26 U.S.C. 5146, 6806)

[T.D. ATF-271, 53 FR 17541, May 17, 1988, as amended by T.D. TTB-36, 70 
FR 62243, Oct. 31, 2005]