27 C.F.R. § 31.132 Lost or destroyed.
Title 27 - Alcohol, Tobacco Products and Firearms
If a special tax stamp has been lost or destroyed, the dealer shall immediately notify the appropriate TTB officer who issued the stamp. A “Certificate in Lieu of Lost or Destroyed Special Tax Stamp” will be issued to the dealer who submits an affidavit showing to the satisfaction of the appropriate TTB officer that the stamp was lost or destroyed. The certificate shall be kept available for inspection in the same manner as prescribed for a special tax stamp in §31.131. [T.D. 7130, 36 FR 12852, July 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–251, 52 FR 19335, May 22, 1987. Redesignated and amended by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart I—Special Tax Stamps
Stamp To Be Available For Examination
§ 31.132 Lost or destroyed.
