[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: 27CFR24.67]

[Page 538]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 24--WINE--Table of Contents
 
         Subpart C--Administrative and Miscellaneous Provisions
 
Sec. 24.67  Other claims.

    The requirements with respect to a claim for:
    (a) Remission of tax on wine withdrawn without payment of tax under 
the provisions of Sec. 24.292, and lost in transit to the port of 
export, vessel or aircraft, foreign-trade zone, customs bonded 
warehouse, or manufacturing bonded warehouse, as applicable, are 
contained in 27 CFR part 252.
    (b) Refund or credit of any tax imposed on wine or other liquors by 
26 U.S.C. chapter 51, part I, subchapter A, on the grounds that an 
amount of tax was assessed or collected erroneously, illegally, without 
authority, or in any manner wrongfully, or on the grounds that the 
amount was excessive, are contained in 27 CFR part 70 subpart F.
    (c) Payment of an amount equal to the internal revenue tax paid or 
determined and customs duties paid on wines or other liquors previously 
withdrawn, which are lost, rendered unmarketable, or condemned by a duly 
authorized official as a result of
    (1) A major disaster,
    (2) Fire, flood, casualty, or other disaster, or
    (3) Breakage, destruction, or damage (excluding theft) resulting 
from vandalism or malicious mischief, are found in 27 CFR part 70, 
subpart G.

(Approved by the Office of Management and Budget under control number 
1512-0492)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-376, 
61 FR 31030, June 19, 1996]