§ 28.317. Filing of claims.
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/us/cfr/t27/s§ 28.317·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 wine under § 28.315, shall be filed on Form 5620.8, in duplicate, and shall set forth the following:
(a)The name, address, and capacity of the claimant;
(b)The name, registry number, and location of the bonded wine cellar from which the wine was withdrawn;
(c)The date, penal sum, and form number of the bond (as applicable) under which withdrawal and shipment was made;
(d)Identification (including serial numbers, if any) and location of the container or containers from which the wine was lost;
(e)The quantity of wine lost from each container, and the total quantity of wine covered by the claim;
(f)The total amount of tax for which the claim is filed;
(g)The 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, the 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 agents or employees of any of them; and
(j)Whether the claimant is indemnified or recompensed in respect of the tax on the wine lost, and, if so, the amount and nature of such indemnity or recompense and the actual value of the wine, less the tax. The claim shall be signed 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. 1381, 1382; 26 U.S.C. 6065, 5370, 5371) \[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004; T.D. TTB-146, 82 FR 1137, Jan. 4, 2017\]
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- 72 Stat. 1381
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