[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.41]

[Page 309-310]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 19--DISTILLED SPIRITS PLANTS--Table of Contents
 
                            Subpart C--Taxes
 
Sec. 19.41  Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond.

    (a) Claims for remission. All claims for remission of tax required 
by this part, relating to the destruction or loss of spirits, denatured 
spirits, articles, or wines in bond, shall be filed with the regional 
director (compliance) and shall set forth the following:
    (1) Identification (including serial numbers if any) and location of 
the container or containers from which the spirits, denatured spirits, 
articles, or wines were lost, or removed for destruction;
    (2) Quantity of spirits, denatured spirits, articles, or wines lost 
or destroyed from each container, and the total quantity of spirits or 
wines covered by the claim;
    (3) Total amount of tax for which the claim is filed;
    (4) Name, number, and address of the plant from which withdrawn 
without payment of tax or removed for transfer in bond (if claim 
involves spirits so withdrawn or removed or if claim involves wines 
transferred in bond) and date and purpose of such withdrawal or removal, 
except that in the case of imported spirits lost or destroyed while 
being transferred from customs custody to ATF bond as provided in 
Sec. 19.481, the name of the customs warehouse, if any, and port of 
entry will be given instead of the plant name, number, and address;
    (5) Date of the loss or destruction (or, if not known, date of 
discovery), the cause or nature thereof, and all the facts relative 
thereto;
    (6) Name of the carrier, where a loss in transit is involved;
    (7) The name and address of the consignee, in the case of spirits 
withdrawn without payment of tax which are lost before being used for 
research, development or testing;
    (8) If lost by theft, facts establishing that the loss did not occur 
as the result of any negligence, connivance, collusion or fraud on the 
part of the proprietor of the plant, owner, consignor, consignee, 
bailee, or carrier, or the employees or agents of any of them;
    (9) In the case of a loss by theft, whether the claimant is 
indemnified or recompensed for the spirits or wines lost and if so, the 
amount and nature of indemnity or recompense and the actual value of the 
spirits or wines, less the tax.
    (b) Claims for abatement, credit or refund. Claims for abatement of 
an assessment, or for credit or refund of tax which has been paid or 
determined, for spirits, denatured spirits, articles, or wines lost or 
destroyed in bond shall be filed with the regional director 
(compliance). The claims shall set forth the information required under 
paragraph (a) of this section and, in addition, shall set forth--
    (1) The date of assessment or payment (or of tax determination, if 
the tax has not been assessed or paid) of the tax for which abatement, 
credit or refund is claimed, and
    (2) The name, plant number, and the address of the plant where the 
tax was determined, paid, or assessed (or name, address and capacity of 
any other person who paid or was assessed the tax, if the tax was not 
paid by or assessed against a proprietor).
    (c) Supporting document. (1) Claims under paragraphs (a) and (b) of 
this section shall be supported (whenever possible) by affidavits of 
persons having personal knowledge of the loss or destruction. For claims 
on spirits, denatured spirits, articles, or wines lost while being 
transferred by carrier, the claim shall be supported by a copy of the 
bill of lading.
    (2) For claims pertaining to losses of spirits withdrawn without 
payment of

[[Page 310]]

tax and lost prior to being used for research, development or testing, 
the claim shall be supported by a copy of the proprietor's sample record 
prescribed in subpart W of this part.

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