A claim for abatement of the unpaid portion of the assessment of any tax on tobacco
products or any liability in respect thereof, may be allowed to the extent that such
assessment is excessive in amount, is assessed after expiration of the applicable
period of limitation, or is erroneously or illegally assessed. Any claim under this section shall be prepared on TTB F 5620.8, in duplicate, and
shall set forth the particulars under which the claim is filed. The original of the claim, accompanied by such evidence as is necessary to establish
to the satisfaction of the appropriate TTB officer that the claim is valid, shall
be filed with the appropriate TTB officer, and the duplicate of the claim shall be
retained by the manufacturer.
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