Code of Federal Regulations Title 26. Internal Revenue § 26.301.6511(e)–1 Special rules applicable to manufactured sugar

(a) Use as livestock feed and for distillation of alcohol.No payment shall be allowed or made under section 6418(a) unless within 2 years after the date the right to such payment has accrued a claim therefor is filed by the person entitled thereto. Such right accrues as of the date the manufactured sugar, or article manufactured therefrom, is used for a purpose for which payment is allowable under section 6418(a).

(b) Exportation.No payment shall be allowed or made under section 6418(b) unless within 2 years after the date the right to such payment has accrued a claim therefor is filed by the person entitled thereto. Such right accrues as of the date the articles are exported.