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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 27—Alcohol, Tobacco Products and Firearms
  4. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  5. SUBCHAPTER A—ALCOHOL
  6. PART 19—DISTILLED SPIRITS PLANTS
  7. Subpart J—Claims

27 CFR Part 19 - Subpart J - Claims

  • CFR
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  1. § 19.261 Scope.
  2. Requirements for Filing Claims (§§ 19.262 - 19.265)
    1. § 19.262 General requirements for filing claims.
    2. § 19.263 Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond—specific requirements.
    3. § 19.264 Claims on spirits returned to bonded premises—specific requirements.
    4. § 19.265 Claims relating to spirits lost after tax determination.
  3. Rules Regarding Credits, Abatement, Remission, or Refund (§§ 19.266 - 19.268)
    1. § 19.266 Claims for credit of tax.
    2. § 19.267 Adjustments for credited tax.
    3. § 19.268 Allowance of remission, abatement, credit, or refund of tax.
  4. Rules for Puerto Rican and Virgin Islands Spirits (§ 19.269)
    1. § 19.269 Puerto Rican and Virgin Islands spirits.

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