27 C.F.R. § 17.63 Certificates in lieu of lost stamps.
Title 27 - Alcohol, Tobacco Products and Firearms
The provisions of §§17.61 and 17.62 apply to certificates issued in lieu of lost or destroyed special tax stamps.
Title 27: Alcohol, Tobacco and Firearms
PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
Subpart D—Special Tax Stamps
Change in Location
§ 17.63 Certificates in lieu of lost stamps.