[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: 27CFR24.61]

[Page 542]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24--WINE--Table of Contents
 
         Subpart C--Administrative and Miscellaneous Provisions
 
Sec. 24.61  Assessment of tax.

    When wine or spirits in bond are lost or destroyed (except wine or 
spirits on which the tax is not collectible by reason of the provisions 
of 26 U.S.C. 5008 or 26 U.S.C. 5370, as applicable) and the proprietor 
or other person liable for the tax on the wine or spirits fails to file 
a claim when required pursuant to Sec. 24.29 or when the claim is 
denied, the tax will be assessed. In any case where wine is produced, 
imported, or received otherwise than as authorized by law, or where wine 
or spirits are removed, possessed, or knowingly used in violation of 
applicable law, or volatile fruit-flavor concentrate is sold, 
transported, or used in violation of law, the tax will be assessed. 
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended, 1323, as amended, 
1332, as amended, 1335, as amended, 1381, as amended, 1387, as amended, 
1392, as amended (26 U.S.C. 5001, 5008, 5043, 5061, 5370, 5391, 5512))

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