Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.75 Required information for claim

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

The claim should contain the following information:

(a) That the tax on such tobacco products, or cigarette papers or tubes has been paid or determined and customs duty has been paid;

(b) That such tobacco products, or cigarette papers or tubes were lost, rendered unmarketable, or condemned by a duly authorized official, by reason of a disaster;

(c) The type and date of occurrence of the disaster and the location of the tobacco products, or cigarette papers or tubes at that time;

(d) That the claimant was not indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the tobacco products, or cigarette papers or tubes covered by the claim;

(e) That no amount of internal revenue tax or customs duty claimed has been or will be otherwise claimed under any other provision of law or regulations,

(f) That the claimant is entitled to payment under this subpart, and

(g) The claim must set forth the quantity and kind of tobacco products and cigarette papers and tubes in sufficient detail to calculate the amount of tax and duty paid on these products, substantially as shown in the examples below:

[Example using rates for 2002 and After]
Quantity	Article	Rate of tax	Amount
20,000․․․․․․․․․․․․․․․․․․․․․․․․	Small cigars․․․․․․․․․․․․․․․․․․	$1.828 per thousand․․․․․․․․․․․	36.56
1,000․․․․․․․․․․․․․․․․․․․․․․․․․	Large cigars—sale price $100/thousand	20.719% of sale price․․․․․․․․․	20.72
500․․․․․․․․․․․․․․․․․․․․․․․․․․․	Large cigars—sale price $236/thousand	$48.75 per thousand․․․․․․․․․․․	24.38
10,000․․․․․․․․․․․․․․․․․․․․․․․․	Small cigarettes․․․․․․․․․․․․․․	$19.50 per thousand․․․․․․․․․․․	195.00
5,000․․․․․․․․․․․․․․․․․․․․․․․․․	Large cigarettes․․․․․․․․․․․․․․	$40.95 per thousand․․․․․․․․․․․	204.75
199,975․․․․․․․․․․․․․․․․․․․․․․․	Cigarette papers․․․․․․․․․․․․․․	$0.0122 per 50 papers․․․․․․․․․	48.80
1,000․․․․․․․․․․․․․․․․․․․․․․․․․	Cigarette tubes․․․․․․․․․․․․․․․	$0.0244 per 50 tubes․․․․․․․․․․	0.49
100 lbs․․․․․․․․․․․․․․․․․․․․․․․	Chewing tobacco․․․․․․․․․․․․․․․	$0.195 per pound․․․․․․․․․․․․․․	19.50
200 lbs․․․․․․․․․․․․․․․․․․․․․․․	Snuff․․․․․․․․․․․․․․․․․․․․․․․․․	$0.585 per pound․․․․․․․․․․․․․․	117.00
100 lbs․․․․․․․․․․․․․․․․․․․․․․․	Pipe tobacco․․․․․․․․․․․․․․․․․․	$1.0969 per pound․․․․․․․․․․․․․	109.69
300 lbs․․․․․․․․․․․․․․․․․․․․․․․	Roll-your-own tobacco․․․․․․․․․	$1.0969 per pound․․․․․․․․․․․․․	329.07
Total claimed․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	1,105.96

Example Using Rates for April 1, 2009 and After
Quantity	Article	Rate of tax	Amount
20,000․․․․․․․․․․․․․․․․․․․․․․․․	Small cigars․․․․․․․․․․․․․․․․․․	$50.33 per thousand․․․․․․․․․․	$1,006.60
1,000․․․․․․․․․․․․․․․․․․․․․․․․․	Large cigars—sale price $100/thousand	52.75% of sale price․․․․․․․․․	52.75
500․․․․․․․․․․․․․․․․․․․․․․․․․․․	Large cigars—sale price $0.77 per cigar	$0.4026 per cigar․․․․․․․․․․․․	201.30
10,000․․․․․․․․․․․․․․․․․․․․․․․․	Small cigarettes․․․․․․․․․․․․․․	$50.33 per thousand․․․․․․․․․․	503.30
5,000․․․․․․․․․․․․․․․․․․․․․․․․․	Large cigarettes․․․․․․․․․․․․․․	$105.69 per thousand․․․․․․․․․	528.45
199,975․․․․․․․․․․․․․․․․․․․․․․․	Cigarette papers․․․․․․․․․․․․․․	$0.0315 per 50 papers․․․․․․․․	126.00
1,000․․․․․․․․․․․․․․․․․․․․․․․․․	Cigarette tubes․․․․․․․․․․․․․․․	$0.0630 per 50 tubes․․․․․․․․․	1.26
100 lbs․․․․․․․․․․․․․․․․․․․․․․․	Chewing tobacco․․․․․․․․․․․․․․․	$0.5033 per pound․․․․․․․․․․․․	50.33
200 lbs․․․․․․․․․․․․․․․․․․․․․․․	Snuff․․․․․․․․․․․․․․․․․․․․․․․․․	$1.51 per pound․․․․․․․․․․․․․․	302.00
100 lbs․․․․․․․․․․․․․․․․․․․․․․․	Pipe tobacco․․․․․․․․․․․․․․․․․․	$2.8311 per pound․․․․․․․․․․․․	283.11
300 lbs․․․․․․․․․․․․․․․․․․․․․․․	Roll-your-own tobacco․․․․․․․․․	$24.78 per pound․․․․․․․․․․․․․	7,434.00
Total claimed․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	10,489.10

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.75 Required information for claim - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-46-75/

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