Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
Part 194 - LIQUOR DEALERS |
Subpart I - Special Tax Stamps |
Stamp To Be Available For Examination |
§ 194.132 - Lost or destroyed.
Latest version.
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If a special tax stamp has been lost or destroyed, the dealer shall immediately notify the regional director (compliance) 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 regional director (compliance) 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 § 194.131.