27 C.F.R. § 19.265
Current through September 30, 2024
Claims for abatement, credit, or refund of tax under this part, relating to losses of spirits occurring on bonded premises after tax determination but prior to physical removal from such premises, will be prepared and filed in accordance with the regulations in § 19.263(b) and (c) .
27 C.F.R. §19.265
26 U.S.C. 5008