[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR17.63] [Page 260] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY PART 17--DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS--Table of Contents Subpart D--Special Tax Stamps Sec. 17.63 Certificates in lieu of lost stamps. The provisions of Secs. 17.61 and 17.62 apply to certificates issued in lieu of lost or destroyed special tax stamps. Change in Control