{"data":{"id":"us/27-cfr-479.37","jurisdiction":"us","citation":"27 CFR 479.37","heading":"Certificates in lieu of stamps lost or destroyed.","body":"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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE","SUBCHAPTER B—FIREARMS AND AMMUNITION","PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS","Subpart D—Special (Occupational) Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"163bb4ab801f71604969cefa8d4f00f7cffb5008f95b30e695d0bdbc94624697","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.36","next":"us/27-cfr-479.38"},"notice":"GroundRules: Original legal text. Not legal advice."}