[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: 27CFR17.63] [Page 322] 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. 17.63 Certificates in lieu of lost stamps. The provisions of Sec. Sec. 17.61 and 17.62 apply to certificates issued in lieu of lost or destroyed special tax stamps. Change in Control