Code of Federal Regulations · Section

§ 19.464 — Losses After Tax Determination

27 C.F.R. § 19.464

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If a proprietor sustains a loss of spirits after tax determination but prior to completion of physical removal of the spirits from bonded premises, the proprietor may file a claim in accordance with subpart J of this part.

27 C.F.R. § 19.463 27 C.F.R. § 19.465

Authorizing Statute

Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
26 U.S.C. § 5008
Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Definitions
31 U.S.C. § 9301
Imposition, rate, and attachment of tax
26 U.S.C. § 5001