27 CFR 46.118

§ 46.118 Certificate in lieu of lost or destroyed special tax stamp.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 46.118, § 46.118 Certificate in lieu of lost or destroyed special tax stamp, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118456
Permanent ID: ys:prov:118456@1
SHA-256: ee5878af7ec1916d152c89c8fe3510da4a73e3be252e62dffd7f1ca27b9cc1dc

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

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.