Subpart I. Subpart I—Claims

• General

  • SECTION § 41.161 - Abatement of assessment.
  • SECTION § 41.162 - Losses caused by disaster occurring after September 2, 1958.
  • SECTION § 41.163 - Refund of tax.

• Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed

  • SECTION § 41.165 - Action by taxpayer.

• Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market

  • SECTION § 41.170 - Reduction of tobacco products to materials; TTB action.
  • SECTION § 41.171 - Reduction of tobacco products to materials, action by appropriate TTB officer.
  • SECTION § 41.172 - Return to nontaxpaid status, action by taxpayer.
  • SECTION § 41.173 - Return to nontaxpaid status, action by appropriate TTB officer.
  • SECTION § 41.174 - Disposition of tobacco products and cigarette papers and tubes, and schedule.