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Federal regulations · Through 2026-08-25 · Newer source version available

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

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER B—TOBACCO
  4. PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
  5. Subpart D—Rules for Special (Occupational) Tax

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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