27 C.F.R. § 46.254 Destruction of cigarettes by a Presidentially-declared major disaster.
Title 27 - Alcohol, Tobacco Products and Firearms
After you have paid the floor stocks tax, you may file a claim for refund of tax on cigarettes lost, rendered unmarketable, or condemned because of a Presidentially-declared major disaster. Refer to subpart C of this part for the time, evidence and procedures for filing a claim.
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart I—Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002
Claims
§ 46.254 Destruction of cigarettes by a Presidentially-declared major disaster.
