1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 46
  5. subpart C
  6. subjgrp 150
  7. § 46.74

View all text of Subjgrp 150 [§ 46.74 - § 46.78]

§ 46.74 - Execution of claims.

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.

[T.D. ATF-420, 64 FR 71945, Dec. 22, 1999, as amended by T.D. TTB-196, 89 FR 87950, Nov. 6, 2024]

AUTHORITY: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

SOURCE: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.

CITE AS: 27 CFR 46.74