27 C.F.R. § 19.487 Abatement, remission, credit or refund.
Title 27 - Alcohol, Tobacco Products and Firearms
The provisions of 26 U.S.C. 5008, authorizing abatement, remission, credit or refund for loss or destruction of distilled spirits, shall apply to spirits brought into the United States from Puerto Rico or the Virgin Islands, with respect to the following: (a) Spirits lost while in TTB bond; (b) Voluntary destruction of spirits in bond; (c) Spirits returned to bonded premises after withdrawal from bonded premises without payment of tax; and (d) Spirits returned to bonded premises after withdrawal from bonded premises upon tax determination. Claims relating to spirits lost in bond, in addition to the information required by §19.41, shall show the name of the producer, and the serial number and date of the formula, where required, under which produced. (Sec. 201, Pub. L. 95–859, 72 Stat. 1323, as amended (26 U.S.C. 5008); sec. 807, Pub. L. 96–39, 93 Stat. 285 (26 U.S.C. 5215))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart O—Spirits from Customs Custody
Puerto Rican and Virgin Islands Spirits
§ 19.487 Abatement, remission, credit or refund.
