Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.40.301 Action by claimant

Where tobacco products are lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, and the manufacturer desires to file a claim for the tax on such products under the provisions of § 40.282 or § 40.283, he shall indicate on the claim the nature, date, place, and extent of such loss or destruction. The claim shall be accompanied by such evidence as is necessary to establish to the satisfaction of the appropriate TTB officer that the claim is valid.

(Authority:  72 Stat. 1419, as amended;  26 U.S.C. 5705)