StacksVerified U.S. regulatory reference

27 CFR §479.36

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Upon filing a properly completed and executed return (Form 5630.7) accompanied by remittance of the full amount due, the taxpayer will be issued a special tax stamp as evidence of payment of the special (occupational) tax.