Code of Federal Regulations · Section
§ 24.69 — Filing Of Claims
27 C.F.R. § 24.69
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(a) Claims. All claims filed under this part for abatement, refund, credit, or remission of tax will be filed on TTB F 5620.8 (2635). Each claim filed under this part will:
(1) Show the name, address, and title of the claimant;
(2) Be signed by the claimant or the duly authorized agent of the claimant; and
(3) Be executed under the penalties of perjury.
(b) Supporting documents. Forms, supporting statements, and any other documents required by this part to be submitted with a claim will be attached to the claim and be considered a part of the claim. The appropriate TTB officer may require the submission of additional evidence in support of any claim filed under this part.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301
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Losses resulting from disaster, vandalism, or malicious mischief26 U.S.C. § 5064