27 C.F.R. § 44.232 Allowance of claim.
Title 27 - Alcohol, Tobacco Products and Firearms
On receipt of the executed Form 5620.7 from the district director of customs, the appropriate TTB officer will allow or disallow the claim in accordance with existing law and regulations. If the claim is not allowed in full the appropriate TTB officer will notify the claimant, in writing, of the reasons for any disallowance. (72 Stat. 1419; 26 U.S.C. 5706) [25 FR 4725, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF–424, 64 FR 71933, Dec. 22, 1999]
Title 27: Alcohol, Tobacco and Firearms
PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
Subpart K—Drawback of Tax
§ 44.232 Allowance of claim.
