[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6314-1]

[Page 212-213]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Collection
 
Sec. 301.6314-1  Receipt for taxes.

    (a) In general. The district director or the director of a service 
center shall upon request, issue a receipt for each tax payment made 
(other than a payment for stamps sold and delivered). In addition, the 
district director or the director of a service center shall issue a 
receipt for each payment of 1 dollar or more made in cash, whether or 
not requested. In the case of payments made by check, the canceled check 
is usually a sufficient receipt. No receipt shall be issued in lieu of a 
stamp representing a tax, whether the payment is in cash or otherwise.
    (b) Duplicate receipt for payment of estate taxes. Upon request, the 
district director or the director of a service center will issue 
duplicate receipts to the person paying the estate tax, either of which 
will be sufficient evidence of such payment and entitle the executor

[[Page 213]]

to be credited with the amount by any court having jurisdiction to audit 
or settle his accounts. For definition of the term ``executor'', see 
section 2203.

[T.D. 7214, 37 FR 23176, Oct. 31, 1972]