27 CFR 46.75 - Required information for claim.

§ 46.75 Required information for claim.
The claim should contain the following information:
(a) That the tax on such tobacco products, or cigarette papers or tubes has been paid or determined and customs duty has been paid;
(b) That such tobacco products, or cigarette papers or tubes were lost, rendered unmarketable, or condemned by a duly authorized official, by reason of a disaster;
(c) The type and date of occurrence of the disaster and the location of the tobacco products, or cigarette papers or tubes at that time;
(d) That the claimant was not indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the tobacco products, or cigarette papers or tubes covered by the claim;
(e) That no amount of internal revenue tax or customs duty claimed has been or will be otherwise claimed under any other provision of law or regulations,
(f) That the claimant is entitled to payment under this subpart, and
(g) The claim must set forth the quantity and kind of tobacco products and cigarette papers and tubes in sufficient detail to calculate the amount of tax and duty paid on these products, substantially as shown in the examples below:
[Example using rates for 2002 and After]
Quantity Article Rate of tax Amount
20,000 Small cigars $1.828 per thousand 36.56
1,000 Large cigars—sale price $100/thousand 20.719% of sale price 20.72
500 Large cigars—sale price $236/thousand $48.75 per thousand 24.38
10,000 Small cigarettes $19.50 per thousand 195.00
5,000 Large cigarettes $40.95 per thousand 204.75
199,975 Cigarette papers $0.0122 per 50 papers 48.80
1,000 Cigarette tubes $0.0244 per 50 tubes 0.49
100 lbs Chewing tobacco $0.195 per pound 19.50
200 lbs Snuff $0.585 per pound 117.00
100 lbs Pipe tobacco $1.0969 per pound 109.69
300 lbs Roll-your-own tobacco $1.0969 per pound 329.07
Total claimed 1,105.96
Example Using Rates for April 1, 2009 and After
Quantity Article Rate of tax Amount
20,000 Small cigars $50.33 per thousand $1,006.60
1,000 Large cigars—sale price $100/thousand 52.75% of sale price 52.75
500 Large cigars—sale price $0.77 per cigar $0.4026 per cigar 201.30
10,000 Small cigarettes $50.33 per thousand 503.30
5,000 Large cigarettes $105.69 per thousand 528.45
199,975 Cigarette papers $0.0315 per 50 papers 126.00
1,000 Cigarette tubes $0.0630 per 50 tubes 1.26
100 lbs Chewing tobacco $0.5033 per pound 50.33
200 lbs Snuff $1.51 per pound 302.00
100 lbs Pipe tobacco $2.8311 per pound 283.11
300 lbs Roll-your-own tobacco $24.78 per pound 7,434.00
Total claimed 10,489.10
[T.D. ATF-420, 64 FR 71945, Dec. 22, 1999, as amended by T.D. TTB-75, 74 FR 14485, Mar. 31, 2009]

Title 27 published on 2014-04-01

no entries appear in the Federal Register after this date.

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