[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.32]

[Page 299]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 19--DISTILLED SPIRITS PLANTS--Table of Contents
 
                            Subpart C--Taxes
 
Sec. 19.32  Assessment of tax on spirits, denatured spirits, or wines in bond which are lost, destroyed or removed without authorization.

    When spirits, denatured spirits, or wines in bond are lost or 
destroyed (except spirits, denatured spirits, or wines on which the tax 
is not collectible by reason of the provisions of 26 U.S.C. 5008 (a) or 
(d) or 26 U.S.C. 5370, as applicable) and the proprietor or other person 
liable for the tax on the spirits, denatured spirits, or wines fails to 
file a claim for remission as provided in Sec. 19.41(a) or when the 
claim is denied, the tax shall be assessed. In any case where spirits, 
denatured spirits, or wines in bond are removed from bonded premises 
other than as authorized by law, the tax shall be assessed. In the case 
of losses under circumstances described in 26 U.S.C. 5006(b) with 
respect to packages of spirits or denatured spirits on bonded premises, 
the tax shall be assessed if the tax is not paid upon the demand of the 
regional director (compliance).

(Sec. 201, Pub. L. 85-859, 72 Stat. 1320, as amended, 1323, as amended, 
1381, as amended (26 U.S.C. 5006, 5008, 5370))

                           Effective Tax Rates

    Source: Sections 19.34 through 19.38 added by T.D. ATF-297, 55 FR 
18062, Apr. 30, 1990, unless otherwise noted.