[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: 27CFR46.73]

[Page 838]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
                     Subpart C--Disaster Loss Claims
 
Sec. 46.73  Circumstances under which payment may be made.

    An appropriate ATF officer shall allow payment (without interest) of 
an amount equal to the amount of tax paid or determined, and the 
Commissioner of Customs shall allow payment (without interest) of an 
amount equal to the amount of 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 
disaster occurring in the United States on and after September 3, 1958. 
Such payments may be made only if, at the time of the disaster, such 
tobacco products, or cigarette papers or tubes were being held for sale 
by the claimant. No payment shall be made under this subpart with 
respect to any amount of tax or duty claimed or to be claimed under any 
other provision of law or regulations.

[T.D. 6871, 31 FR 59, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975 and amended by T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-472, 67 FR 8881, Feb. 27, 
2002]

                            Claims Procedure