[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: 27CFR46.79]

[Page 840]
 
            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. 46.79  Supervision.

    Before payment is made under this subpart in respect of the tax, or 
tax and duty, on tobacco products, or cigarette papers or tubes rendered 
unmarketable or condemned by a duly authorized official, such tobacco 
products, or cigarette papers or tubes must be destroyed by suitable 
means under the supervision of an appropriate ATF officer who will be 
assigned for that purpose by another appropriate ATF officer. However, 
if the destruction of such tobacco products, or cigarette papers or 
tubes has already occurred, and if the appropriate ATF officer who acts 
on the claim is satisfied with the supervision of such destruction, ATF 
supervision will not be required.

[T.D. ATF-472, 67 FR 8881, Feb. 27, 2002]

                                Penalties