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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.253 Destruction of articles by a Presidentially-declared major disaster

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

After the dealer has paid the floor stocks tax, the dealer may file a claim for refund of tax on articles lost, rendered unmarketable, or condemned because of a Presidentially-declared major disaster. Subpart C of this part prescribes the time, evidence, and procedures for filing such a claim.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.253 Destruction of articles by a Presidentially-declared major disaster - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-46-253/

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