Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
Part 270 - MANUFACTURE OF TOBACCO PRODUCTS |
Subpart K - Manufacture of Cigarette Papers and Tubes |
Special (Occupational) Taxes |
§ 270.374 - Issuance, distribution, and examination of special tax stamps.
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(a)
Issuance of special tax stamps. Upon filing a properly executed return on ATF Form 5630.5 together with the full remittance, the taxpayer will be issued an appropriately designated special tax stamp. If the return covers multiple locations, the taxpayer will be issued one appropriately designated stamp for each location listed on the attachment required by § 270.373(c)(2), but showing, as to name and address, only the name of the taxpayer and the address of the taxpayer's principal place of business (or principal office in the case of a corporate taxpayer).(b)
Distribution of special tax stamps for multiple locations. On receipt of the special tax stamps, the taxpayer shall verify that there is one stamp for each location listed on the attachment to ATF Form 5630.5. The taxpayer shall designate one stamp for each location and type on each stamp the address of the business conducted at the location for which that stamp is designated. The taxpayer shall then forward each stamp to the place of business designated on the stamp.(c)
Examination of special tax stamps. All stamps denoting payment of special tax shall be kept available for inspection by ATF officers, at the location for which designated, during business hours.