Code of Federal Regulations · Section
§ 46.118 — Certificate In Lieu Of Lost Or Destroyed Special Tax Stamp
27 C.F.R. § 46.118
View:
The provisions of this subpart relating to special tax stamps apply as well to certificates in lieu of lost or destroyed special tax stamps issued to taxpayers under § 46.117.
Authorizing Statute
-
Method of collecting tax26 U.S.C. § 5061
-
Authority and functions of Director44 U.S.C. § 3504