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Title 27: Alcohol, Tobacco Products and Firearms
CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A: LIQUORS
PART 17: DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
Subpart D: Special Tax Stamps
17.54 - Lost or destroyed stamps.
If a special tax stamp is lost or accidentally destroyed, the taxpayer shall immediately notify the appropriate TTB officer. On receipt of this notification, the appropriate TTB officer shall issue to the taxpayer a ?Certificate in Lieu of Lost or Destroyed Special Tax Stamp.? The taxpayer shall keep the certificate available for inspection in the same manner as prescribed for a special tax stamp in ? 17.55.
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