27 C.F.R. § 19.43 Claims relating to spirits lost after tax determination.
Title 27 - Alcohol, Tobacco Products and Firearms
Claims for abatement, credit, or refund of tax under this part, relating to losses of spirits occurring on bonded premises after tax determination but prior to physical removal from such premises, shall be prepared and filed as provided in, and contain the information called for under §19.41(b) and be supported by documents as provided under §19.41(c). (Sec. 201, Pub. L. 85–859, 72 Stat. 1323, as amended (26 U.S.C. 5008))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart C—Taxes
Claims
§ 19.43 Claims relating to spirits lost after tax determination.
