§ 24.68. Insurance coverage.
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/us/cfr/t27/s§ 24.68·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The remission, abatement, refund, credit, or other relief, of taxes on wine or spirits provided for under this part will be allowed only to the extent that the claimant is not indemnified or recompensed for such tax by any valid claim of insurance or otherwise. (Sec. 201, Pub. L. 85-859, 72 Stat. 1382, as amended (26 U.S.C. 5064, 5371))
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- Pub. L. 85-859
- 72 Stat. 1382
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