Code of Federal Regulations · Section
§ 70.605 — Claims Relating To Imported, Domestic, And Virgin Islands Liquors
27 C.F.R. § 70.605
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(a) Claims involving taxes on domestic liquors, imported liquors, and liquors manufactured in the Virgin Islands must show the quantities of each separately in the claim.
(b) A separate claim on Form 2635 (5620.8) must be filed for customs duties.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181