[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.54]

[Page 321]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 17_DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING 
 
                      Subpart D_Special Tax Stamps
 
Sec.  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 
Sec.  17.55.