Code of Federal Regulations · Section
§ 44.232 — Allowance Of Claim
27 C.F.R. § 44.232
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On receipt of the executed Form 5620.7 from the district director of customs, the appropriate TTB officer will allow or disallow the claim in accordance with existing law and regulations. If the claim is not allowed in full the appropriate TTB officer will notify the claimant, in writing, of the reasons for any disallowance.
Authorizing Statute
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Drawback of tax26 U.S.C. § 5706
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Definitions31 U.S.C. § 9301