Code of Federal Regulations · Section

§ 24.29 — Claims

27 C.F.R. § 24.29

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The appropriate TTB officer may require the proprietor or other person liable for the tax on wine or spirits to file a claim and to submit evidence of loss in any case where wine or spirits are lost or destroyed.

27 C.F.R. § 24.28 27 C.F.R. § 24.30

Authorizing Statute

Public information; agency rules, opinions, orders, records, and proceedings
5 U.S.C. § 552
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Definitions
31 U.S.C. § 9301
Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
26 U.S.C. § 5008