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Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 19 · § 19.265

§ 19.265. Claims relating to spirits lost after tax determination.

49 words·~1 min read·/us/cfr/t27/s§ 19.265·

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Claims for abatement, credit, or refund of tax under this part, relating to losses of spirits occurring on bonded premises after tax determination but prior to physical removal from such premises, will be prepared and filed in accordance with the regulations in § 19.263(b) and (c). (26 U.S.C. 5008)
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§ 19.265
Claims relating to spirits lost after tax determination.
U.S.C.§ 5008
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