27 C.F.R. § 31.133 Seizure by State authorities.
Title 27 - Alcohol, Tobacco Products and Firearms
Where a stamp designated “Retail Dealer in Liquors” is seized by State authorities because it does not conform to the dealer's local license or permit (wine, or wine and beer), the appropriate TTB officer will, on request, issue a “Certificate in Lieu of Lost or Destroyed Special Tax Stamp” to show that the dealer has paid special tax as a “Retail Dealer in Wine” or “Retail Dealer in Wines and Beer,” as the case may require. [25 FR 6270, July 2, 1960, as amended by T.D. 7008, 34 FR 3665, Mar. 1, 1969. 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
§ 31.133 Seizure by State authorities.
