27 C.F.R. § 46.118 – Certificate in lieu of lost or destroyed special tax stamp. | Midpage
§ 46.118
27 C.F.R. § 46.118
Certificate in lieu of lost or destroyed special tax stamp.
Effective Dec 31, 2016
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.