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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
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Part 194 - LIQUOR DEALERS |
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Subpart I - Special Tax Stamps |
| § 194.121 - Issuance of stamps. |
| § 194.122 - Receipt in lieu of stamp prohibited. |
| § 194.123 - Stamps covering business in violation of State law. |
| § 194.124 - Stamps for passenger trains, aircraft, and vessels. |
| § 194.125 - Carriers not engaged in passenger service. |
| § 194.126 - Stamps for supply boats or vessels. |
| § 194.127 - Stamps for retail dealers “At Large.” |
| Correction of Errors on Special Tax Stamps |
| § 194.134 - Errors disclosed by taxpayers. |
| § 194.135 - Errors discovered on inspection. |
| Stamps for Incorrect Period or Incorrect Liability |
| § 194.136 - General. |
| § 194.137 - Credit by an ATF officer. |
| § 194.138 - Receipt for taxes. |
| § 194.139 - Credit for incorrect stamp. |
| Stamp To Be Available For Examination |
| § 194.131 - General. |
| § 194.132 - Lost or destroyed. |
| § 194.133 - Seizure by State authorities. |
| § 194.121a - Distribution of stamps for multiple locations. |