Regulations last checked for updates: Feb 12, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026
§ 44.33 - Cross reference.

For additional rules pertaining to liability for special (occupational) tax, filing special tax returns, issuance and examination of special tax stamps, and notification of changes to special tax stamps, see subpart D of part 46 of this chapter.

[T.D. TTB-79, 74 FR 37419, July 28, 2009]
source: Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.
cite as: 27 CFR 44.33