27 CFR 46.118 - Certificate in lieu of lost or destroyed special tax stamp.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart D [§ 46.91 - § 46.138]

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

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.