Code of Federal Regulations · Section

§ 28.335 — Disallowance Of Claim

27 C.F.R. § 28.335

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If a claim for drawback of tax is not allowed in full, the appropriate TTB officer shall notify the claimant in writing of the reasons for any disallowance.

27 C.F.R. § 28.334 27 C.F.R. § 28.331-28.332

Authorizing Statute

Drawback of tax
26 U.S.C. § 5055
Supplies for certain vessels and aircraft
19 U.S.C. § 1309
Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Unlawful businesses without permit; application to State agency
27 U.S.C. § 203
Public information; agency rules, opinions, orders, records, and proceedings
5 U.S.C. § 552
Authority and functions of Director
44 U.S.C. § 3504