27 C.F.R. § 41.162
Current through November 30, 2024
Claims involving internal revenue tax paid or determined and customs duty paid on tobacco products and cigarette papers and tubes removed, which are lost, rendered unmarketable, or condemned by a duly authorized official by reason of a "major disaster" occurring in the United States after September 2, 1958, shall be filed in accordance with the provisions of subpart C of part 46 of this chapter.
27 C.F.R. §41.162
72 Stat. 1420; 26 U.S.C. 5708