§ 40.301. Action by claimant.
127 words·~1 min read·
/us/cfr/t27/s§ 40.301·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Where tobacco products are lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, and the manufacturer desires to file a claim for the tax on such products under the provisions of § 40.282 or § 40.283, he shall indicate on the claim the nature, date, place, and extent of such loss or destruction. The claim shall be accompanied by such evidence as is necessary to establish to the satisfaction of the appropriate TTB officer that the claim is valid. (72 Stat. 1419, as amended; 26 U.S.C. 5705) \[T.D. 6871, 31 FR 39, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28083, Aug. 5, 1986; T.D. ATF-243, 52 FR 43194, Dec. 1, 1986\]
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- 72 Stat. 1419
- T.D. 6871
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