§ 46.106 - Receipt in lieu of stamp prohibited.

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§ 46.106 Receipt in lieu of stamp prohibited.

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.

(26 U.S.C. 6314)

                    
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§ 46.106 - Receipt in lieu of stamp prohibited.

§ 46.106 Receipt in lieu of stamp prohibited.