[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of January 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR31] [Page 887-888] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents Subpart J_Change of Location Sec. 31.153 Certificate in lieu of lost or destroyed special tax stamp. The provisions of this part shall apply to certificates in lieu of lost or destroyed special tax stamps issued to [[Page 888]] taxpayers under the provisions of Sec. Sec. 31.132 and 31.133. [25 FR 6270, July 2, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated and amended by T.D. TTB- 25, 70 FR 19884, Apr. 15, 2005]