Code of Federal Regulations · Section
§ 46.74 — Execution Of Claims
27 C.F.R. § 46.74
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Disaster loss claims for tobacco products or cigarette papers or tubes must be executed on form TTB F 5620.8, Claim—Alcohol, Tobacco and Firearms Taxes, in accordance with the instructions on the form. If a claim involves taxes on both domestic and imported products, the quantities of each must be shown separately in the claim. Prepare a separate claim in respect of customs duties.
Authorizing Statute
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Method of collecting tax26 U.S.C. § 5061
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Authority and functions of Director44 U.S.C. § 3504