StacksVerified U.S. regulatory reference

27 CFR §46.106

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
No receipt will be issued in lieu of issuance of a special tax stamp under § 46.116. A receipt may be given only pending the issuance of a stamp, or where the tax liability relates to a prior tax year.