§ 28.303. Filing of claims.
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/us/cfr/t27/s§ 28.303·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Claims, for remission of tax on the distilled spirits under § 28.301, shall be filed on 5620.8, in duplicate, and shall set forth the following:
(a)Name, address, and capacity of the claimant;
(b)Identification (including serial numbers, if any) and location of the container or containers from which the spirits were lost;
(c)Quantity of spirits lost from each container, and the total quantity of spirits covered by the claim;
(d)Total amount of tax for which the claim is filed;
(e)The date, penal sum, and form number of the bond (as applicable) under which withdrawal and shipment were made;
(f)Name, number, and address of the distilled spirits plant from which withdrawn without payment of tax;
(g)Date of the loss (or, if not known, date of discovery), the cause thereof, and all the facts relative thereto;
(h)Name of the carrier;
(i)If lost by theft, facts establishing that the loss did not occur as the result of any connivance, collusion, fraud, or negligence on the part of the exporter, owner, consignor, consignee, bailee, or carrier, or the employees or agents of any of them;
(j)In the case of a loss by theft, whether the claimant is indemnified or recompensed in respect of the tax on the spirits lost, and, if so, the amount and nature of such indemnity or recompense and the actual value of the spirits, less the tax. The claim shall be executed by the exporter or his authorized agent under the penalties of perjury, and shall be supported (whenever possible) by affidavits of persons having personal knowledge of the loss. The appropriate TTB officer may require such further evidence as he deems necessary. (68A Stat. 749, 72 Stat. 1323; 26 U.S.C. 6065, 5008) \[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004; T.D. TTB-146, 82 FR 1137, Jan. 4, 2017\]
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- 72 Stat. 1323
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