§ 44.223. Drawback bond.
207 words·~1 min read·
/us/cfr/t27/s§ 44.223·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Each claim for allowance of drawback of tax, under this subpart, shall be accompanied by a bond, Form 5200.17, satisfactory to the appropriate TTB officer with whom the claim is filed. Such bond shall be in an amount not less than the amount of tax for which drawback is claimed, conditioned that the claimant shall furnish, within a reasonable time, evidence satisfactory to the appropriate TTB officer that the tobacco products, and cigarette papers and tubes have been landed at some port beyond the jurisdiction of the internal revenue laws of the United States, or that after clearance from the United States, the articles were lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, and have not been relanded within the limits of the United States.
The provisions of §§ 44.121 and 44.122 are applicable with respect to any drawback bond required under this section. (72 Stat. 1419; 26 U.S.C. 5706) \[T.D. 6871, 31 FR 55, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-480, 67 FR 30803, May 8, 2002; T.D. TTB-196, 89 FR 87948, Nov. 6, 2024\]
Connectionstraces to 1
Traces to 1 document
U.S. Code
2 references not yet in our index
- 72 Stat. 1419
- T.D. 6871
Citation graph
cites case law
Cites 3Cited by 0 across 0 sources