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CFR › Title 27 › Chapter I › Subchapter A › Part 25 › Subpart T › Section 25.284

27 CFR 25.284 - Adjustment of tax.

There is 1 rule appearing in the Federal Register for 27 CFR 25. Select the tab below to view, or View eCFR (GPOAccess)
§ 25.284
Adjustment of tax.
(a) Adjustment of tax in lieu of refund. In lieu of filing a claim for refund of tax as provided in § 25.283, a brewer may make an adjustment (without interest) to the excise tax return, Form 5000.24, for the amount of tax paid on beer returned to the brewery, voluntarily destroyed, lost, destroyed, or rendered unmerchantable.
(b) Beer returned to brewery other than from which removed. An adjustment may be made on the excise tax return for the amount of tax paid on beer returned to the brewery under § 25.213. The adjustment will be made on the tax return filed for the brewery to which the beer was returned. The adjustment may not be made prior to the return of beer to the brewery. If the brewer is required to file a notice under § 25.213, the adjustment may not be made until the appropriate TTB officer authorizes disposition of the beer.
(c) Beer voluntarily destroyed. An adjustment may be made on the excise tax return for the amount of tax paid on beer voluntarily destroyed under subpart N of this part. The adjustment will be made on the tax return filed for the brewery from which the beer was removed. The adjustment may not be made prior to the destruction of the beer.
(d) Beer lost, destroyed or rendered unmerchantable. An adjustment may be made on the excise tax return for the amount of tax paid on beer lost, destroyed, or rendered unmerchantable under § 25.282. The adjustment will be made on the tax return filed for the brewery from which the beer was removed. A brewer may not make an adjustment prior to notification required under § 25.282(e). When beer appears to have been lost due to theft, the brewer may not make an adjustment to the tax return until establishing to the satisfaction of the appropriate TTB officer that the theft occurred before removal from the brewery and occurred without connivance, collusion, fraud, or negligence on the part of the brewer, consignor, consignee, bailee, or carrier, or the employees or agents of any of them.
(e) Condition of adjustments. (1) All adjustments will be made within 6 months of the return, destruction, loss, or rendering unmerchantable of the beer.
(2) Adjustment of the tax paid will be made without interest.
(3) An adjustment may not be taken if the brewer was indemnified by insurance or otherwise in respect of the tax.
(f) Records. When brewers make adjustments on the excise tax return in lieu of filing a claim, they shall keep the following records;
(1) For beer returned to the brewery or voluntarily destroyed, the records required by §§ 25.283(a)(1), (2), (4), (5), (7), (8), and (10).
(2) For beer lost, destroyed, or rendered unmerchantable, the records required by § 25.283 (a)(1), (2), (5), (b) (2), (3), (4), (5), and (6).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended ( 26 U.S.C. 5056 ))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-437, 66 FR 5480, Jan. 19, 2001; T.D. ATF-437a, 66 FR 17809, Apr. 4, 2001]

Title 27 published on 2012-04-01

The following are only the Rules published in the Federal Register after the published date of Title 27.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2012-12-07; vol. 77 # 236 - Friday, December 7, 2012
    1. 77 FR 72939 - Small Brewers Bond Reduction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Temporary rule; Treasury decision.
      Effective Dates: This temporary rule is effective from December 7, 2012 through December 7, 2015.
      27 CFR Part 25

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

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It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC : Title 19 - CUSTOMS DUTIES

§ 81c - Exemption from customs laws of merchandise brought into foreign trade zone

USC: Title 26a

§ 5002

§ 5051

§ 5054

§ 5056

§ 5061

§ 5121

§ 5122

§ 5124

§ 5222

§ 5401

§ 5403

§ 5411

§ 5417

§ 5551

§ 5552

§ 5555

§ 5556

§ 5671

§ 5673

§ 5684

§ 6011

§ 6061

§ 6065

§ 6091

§ 6109

§ 6151

§ 6301

§ 6302

§ 6311

§ 6313

§ 6402

§ 6651

§ 6656

§ 6676

§ 6806

§ 7342

§ 7606

USC : Title 31 - MONEY AND FINANCE

§ 9301 - Definitions

§ 9303 - Use of eligible obligations instead of surety bonds

§ 9304 - Surety corporations

§ 9305 - Authority and revocation of authority of surety corporations

§ 9306 - Surety corporations acting outside area of incorporation and place of principal office

§ 9307 - Civil actions and judgments against surety corporations

§ 9308 - Civil penalty

Title 27 published on 2012-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 25 after this date.

  • 2012-12-07; vol. 77 # 236 - Friday, December 7, 2012
    1. 77 FR 72939 - Small Brewers Bond Reduction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Temporary rule; Treasury decision.
      Effective Dates: This temporary rule is effective from December 7, 2012 through December 7, 2015.
      27 CFR Part 25