Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.40.475 Action by claimant

Where cigarette papers and tubes are lost (other than by theft) or destroyed, by fire, casualty, or act of God, and the manufacturer desires to file claim under the provisions of § 40.472 or § 40.473, the manufacturer shall indicate on the claim the nature, date, and extent of such loss or destruction. The claim shall be accompanied by such evidence as necessary to establish to the satisfaction of the appropriate TTB officer that the claim is valid.

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