§ 41.162. Losses caused by disaster occurring after September 2, 1958.
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/us/cfr/t27/s§ 41.162·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Claims involving internal revenue tax paid or determined and customs duty paid on tobacco products and cigarette papers and tubes removed, which are lost, rendered unmarketable, or condemned by a duly authorized official by reason of a "major disaster" occurring in the United States after September 2, 1958, shall be filed in accordance with the provisions of subpart C of part 46 of this chapter. (72 Stat. 1420; 26 U.S.C. 5708) \[T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-457, 66 FR 32220, June 14, 2001\]
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- 72 Stat. 1420
- T.D. 6871
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§ 41.162
Losses caused by disaster occurring after September 2, 1958.
Stat.72 Stat. 1420
Treas. Dec.T.D. 6871
Cites 3Cited by 0 across 0 sources