---
kind: "section"
citation: "27 C.F.R. § 479.163"
title: "27"
number: "479.163"
heading: "Reuse of stamps prohibited."
url: "https://uscodex.org/cfr/27/479.163"
---

# §479.163. Reuse of stamps prohibited.


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](/usc/26/7208.md).


## Notes

### Amendments

[36 FR 14256, Aug. 3, 1971. Redesignated by 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]

### Authority

Authority: 26 U.S.C. 5801-5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

### Source

Source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

### Amendments

[36 FR 14256, Aug. 3, 1971. Redesignated by 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]