1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter B - TOBACCO
  5. Part 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
  6. Subpart D - Rules for Special (Occupational) Tax
  7. Topic - Special Tax Stamps
  8. 27 CFR § 46.118
27 CFR § 46.118
Certificate in lieu of lost or destroyed special tax stamp
April 24, 2020
CFR

The provisions of this subpart relating to special tax stamps apply as well to certificates in lieu of lost or destroyed special tax stamps issued to taxpayers under §46.117.

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§ 46.117 Lost or destroyed stamps
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§ 46.116 Issuance, distribution, and examination of special tax stamps

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