Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.304 Action on claim

The appropriate TTB officer will allow or disallow claims filed under § 28.303 in accordance with existing law and regulations. If the appropriate TTB officer finds that there has been a diversion or theft of the distilled spirits as the result of any connivance, collusion, fraud, or negligence on the part of the exporter, owner, consignor, consignee, bailee, or carrier, or the employees or agents of any of them, the tax on the distilled spirits diverted or lost by theft will be assessed, or liability asserted against the bond covering the shipment, as the case may be.

(Authority:  68A Stat. 867, 72 Stat. 1323;  26 U.S.C. 7302, 5008)