27 CFR 479.37

§ 479.37 Certificates in lieu of stamps lost or destroyed.

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

Cite this

Citation: 27 CFR 479.37, § 479.37 Certificates in lieu of stamps lost or destroyed, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119106
Permanent ID: ys:prov:119106@1
SHA-256: 163bb4ab801f71604969cefa8d4f00f7cffb5008f95b30e695d0bdbc94624697

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Full text

When a special tax stamp has been lost or destroyed, such fact should be reported immediately to the Chief, National Firearms Act Branch who issued the stamp. A certificate in lieu of the lost or destroyed stamp will be issued to the taxpayer upon the submission of an affidavit showing to the satisfaction of the Chief, National Firearms Act Branch that the stamp was lost or destroyed.

Legislative history

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