StacksVerified U.S. regulatory reference

27 CFR §40.33

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
For additional rules pertaining to liability for special tax, filing special tax returns, issuance and examination of special (occupational) tax stamps, and notification of changes to special tax stamps, see subpart D of part 46 of this chapter.