27 C.F.R. § 46.255 Additional reasons for filing a claim.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Manufacturer. 27 CFR part 40, subparts I and K state the times, reasons and procedures for filing a claim for refund. (b) Export warehouse proprietor. 27 CFR part 44, subpart G, states the time, evidence and procedures for filing a claim for refund. (c) Exported taxpaid. If cigarettes are shipped from the United States, you may file a claim for drawback of taxes under subpart K of 27 CFR part 44. (d) Importer. An importer may follow the procedures for filing a claim as described in 27 CFR part 41, subpart I. [T.D. ATF–423, 64 FR 71958, Dec. 22, 1999, as amended by T.D. ATF–460, 66 FR 39093, July 27, 2001; T.D. ATF–464, 66 FR 43479, Aug. 20, 2001; T.D. TTB–16, 69 FR 52423, Aug. 26, 2004]
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
§ 46.255 Additional reasons for filing a claim.
