27 C.F.R. § 41.162 Losses caused by disaster occurring after September 2, 1958.
Title 27 - Alcohol, Tobacco Products and Firearms
Claims involving internal revenue tax paid or determined and customs duty paid on tobacco products and cigarette papers and tubes removed, which are lost, rendered unmarketable, or condemned by a duly authorized official by reason of a “major disaster” occurring in the United States after September 2, 1958, shall be filed in accordance with the provisions of subpart C of part 46 of this chapter. (72 Stat. 1420; 26 U.S.C. 5708) [T.D. 6871, 31 FR 46, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–232, 51 FR 28086, Aug. 5, 1986; T.D. ATF–243, 51 FR 43194, Dec. 1, 1986; T.D. ATF–457, 66 FR 32220, June 14, 2001]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart I—Claims
General
§ 41.162 Losses caused by disaster occurring after September 2, 1958.
