StacksVerified U.S. regulatory reference

27 CFR §479.163

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A stamp once affixed to one document cannot lawfully be removed and affixed to another. Any person willfully reusing such a stamp shall be subject to the penalty prescribed by 26 U.S.C. 7208.