Code of Federal Regulations · Section
§ 22.23 — Allowance Of Claims
27 C.F.R. § 22.23
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The appropriate TTB officer is authorized to allow claims for losses of tax-free alcohol.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Surety corporations31 U.S.C. § 9304