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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.265 Claims relating to spirits lost after tax determination

Current as of January 02, 2025 | Updated by Findlaw Staff

Claims for abatement, credit, or refund of tax under this part, relating to losses of spirits occurring on bonded premises after tax determination but prior to physical removal from such premises, will be prepared and filed in accordance with the regulations in § 19.263(b) and (c).

(Authority:  26 U.S.C. 5008)

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.265 Claims relating to spirits lost after tax determination - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-19-265/

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