---
kind: "section"
citation: "27 C.F.R. § 46.118"
title: "27"
number: "46.118"
heading: "Certificate in lieu of lost or destroyed special tax stamp."
url: "https://uscodex.org/cfr/27/46.118"
---

# §46.118. Certificate in lieu of lost or destroyed special tax stamp.


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](/cfr/27/46.117.md).


## Notes

### Source

Source: T.D. TTB-79, 74 FR 37420, July 28, 2009, unless otherwise noted.

### Authority

Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

### Source

Source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.