26 CFR § 301.6806-1
Posting occupational tax stamps
June 25, 2020
For provisions relating to the posting of specific stamps used with respect to a particular tax, other than a special tax under subchapter B of chapter 35, subchapter B of chapter 36, or subtitle E, see the regulations relating to such tax. For penalties for failure to post occupational tax stamps, see section 7273.
[T.D. 7188, 37 FR 12795, June 29, 1972]
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