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27 CFR 479.163

§ 479.163 Reuse of stamps prohibited.

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

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27 CFR 479.163, § 479.163 Reuse of stamps prohibited, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119179
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Full text

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.

Legislative history

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