Rev. Rul. 54-301

Claims for refund of the value of unused special tax stamps issued pursuant to section 3250 of the Internal Revenue Code which have been lost or destroyed may be filed during the fiscal year covered by the stamp or at any time within 4 years after issuance of the stamp. Claims for refund in such cases must be accompanied by an affidavit setting forth the facts covering the loss or destruction of the stamp, or if the taxpayer has received a certificate in lieu of lost or destroyed stamp, such certificate should be submitted with the claim.