27 CFR 46.117
§ 46.117 Lost or destroyed stamps.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 46.117, § 46.117 Lost or destroyed stamps, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118455
- Permanent ID
ys:prov:118455@1- SHA-256
90f3dcef6e67b2ebebc63a951ea2b61948342545c0eecf469de37d7ae93e6966
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
If a special tax stamp has been lost or destroyed, the taxpayer must immediately notify the TTB officer who issued the stamp. A “Certificate in Lieu of Lost or Destroyed Special Tax Stamp” will be issued to the taxpayer who submits an affidavit explaining to the satisfaction of the appropriate TTB officer that the stamp was lost or destroyed. The certificate must be kept available for inspection in the same manner as prescribed for a special tax stamp in § 46.116(c).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.