Code of Federal Regulations · Section
§ 479.163 — Reuse Of Stamps Prohibited
27 C.F.R. § 479.163
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A stamp once affixed to one document cannot lawfully be removed and affixed to another. Any person willfully reusing such a stamp shall be subject to the penalty prescribed by 26 U.S.C. 7208.
Authorizing Statute
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Offenses relating to stamps26 U.S.C. § 7208
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Making26 U.S.C. § 5822
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Transfers26 U.S.C. § 5812
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Authority of Department of the Treasury26 U.S.C. § 7801
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Rules and regulations26 U.S.C. § 7805