CFR›Title 27›Chapter I›Part 46›Subpart D›Subject Group Special Tax Stamps ContainsSections 46.116–46.120CorpusDaily eCFRDisplayed edition2026-05-12Last updated2026-05-12 Sections 46.116 § 46.116 Issuance, distribution, and examination of special tax stamps. 46.117 § 46.117 Lost or destroyed stamps. 46.118 § 46.118 Certificate in lieu of lost or destroyed special tax stamp. 46.119 § 46.119 Errors disclosed by taxpayers. 46.120 § 46.120 Errors discovered on inspection. Previous Payment of Special Tax Payment of Special Tax Next Stamps for Incorrect Period or Incorrect Liability Stamps for Incorrect Period or Incorrect Liability