# 27 C.F.R. § 479.37 (2026): Certificates in lieu of stamps lost or destroyed

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_37

## Section

- **Citation:** 27 C.F.R. § 479.37 (2026)
- **Heading:** Certificates in lieu of stamps lost or destroyed
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter II: BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE / Part 479: MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS / Subpart D: Special (Occupational) Taxes / § 479.37: § 479.37   Certificates in lieu of stamps lost or destroyed.

## Text

When a special tax stamp has been lost or destroyed, such fact should be reported immediately to the Chief, National Firearms Act Branch who issued the stamp. A certificate in lieu of the lost or destroyed stamp will be issued to the taxpayer upon the submission of an affidavit showing to the satisfaction of the Chief, National Firearms Act Branch that the stamp was lost or destroyed.
[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-251, 52 FR 19334, May 22, 1987; ATF 2013R-9F, 79 FR 46693, Aug. 11, 2014]

## Nearby sections

- [27 C.F.R. § 479.31 (2026) § 479.31   Liability for tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_31.md)
- [27 C.F.R. § 479.32 (2026) § 479.32   Special (occupational) tax rates.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_32.md)
- [27 C.F.R. § 479.32a (2026) § 479.32a   Reduced rate of tax for small importers and manufacturers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_32a.md)
- [27 C.F.R. § 479.33 (2026) § 479.33   Special exemption.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_33.md)
- [27 C.F.R. § 479.34 (2026) § 479.34   Special tax registration and return.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_34.md)
- [27 C.F.R. § 479.35 (2026) § 479.35   Employer identification number.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_35.md)
- [27 C.F.R. § 479.36 (2026) § 479.36   The special tax stamp, receipt for special (occupational) taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_36.md)
- [27 C.F.R. § 479.37 (2026) § 479.37   Certificates in lieu of stamps lost or destroyed.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_37.md)
- [27 C.F.R. § 479.38 (2026) § 479.38   Engaging in business at more than one location.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_38.md)
- [27 C.F.R. § 479.39 (2026) § 479.39   Engaging in more than one business at the same location.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_39.md)
- [27 C.F.R. § 479.40 (2026) § 479.40   Partnership liability.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_40.md)
- [27 C.F.R. § 479.41 (2026) § 479.41   Single sale.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_41.md)
- [27 C.F.R. § 479.42 (2026) § 479.42   Changes through death of owner.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_42.md)
- [27 C.F.R. § 479.43 (2026) § 479.43   Changes through bankruptcy of owner.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_43.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_37. Check the current official text before relying on it. Not legal advice.