By: Zach McCormick
Date: September 7, 2017
As Hurricane Irma bears down on Florida, preparation is key.
There are several stages of storm prep and, after physical safety, food and water, citizens are well advised to secure their important documents against the effects of the storm.
Because of how necessary tax stamps (proof of "Tax Paid" for the transfer of NFA governed property) are to lawful NFA ownership, they should not be overlooked during the storm prep process.
The best practice is to put these forms in something watertight like plastic food containers or bags. Even if the stamps are secured in a safe, it is prudent to wrap them in something that keeps the water out because many safes are not actually waterproof and the water can destroy whats inside even if the door is locked.
That said, don't fret if you've forgotten or lost your stamps. As long as you promptly notify the Chief of the ATF branch that issued your stamp of the loss via an affidavit, you should be able to get a "certificate in lieu of the lost or destroyed stamp" (See 27 CFR Section 479.37). This document is essentially as good as the original as it is basically a 'certified copy' of proof that you properly registered your NFA item.
Because it is the obligation of any lawful owner of NFA governed property to produce proof of registration to a duly authorized BATFE ("ATF") agent upon request, it is essential to have either the original stamp or at least a certified copy of it. As to the question of whether regular (non agency issued) photo-copies will suffice, the answer is, "yes and no". Yes, it will probably help you avoid local legal problems with local agencies but no in the sense that the obligation of owning NFA property requires that the actual proof of payment of the transfer tax be made (upon request by the ATF). Therefore, you will definitely need one or the other (original or ATF issued certificate in lieu of...) to be in total compliance with the law.
As always, make sure your physical safety is ensured before concerning yourself with these issues. However, once you and your loved ones are safe and sound, don't wait to get these matters well in hand.
Related Article: "Concealed Carry in Florida Without A Permit During a State of Emergency"
