[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: 27CFR46.76]

[Page 861]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, 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. 46.76  Supporting evidence.

    The claimant must support the claim with any available evidence 
(such as inventories, statements, invoices, bills, records, stamps, and 
labels), relating to the tobacco products or cigarette papers or tubes 
on hand at the time of the disaster and claimed to have been lost, 
rendered unmarketable, or condemned as a result thereof. If the claim is 
for refund of duty, the claimant must furnish, if practicable, the 
customs entry number, date of entry, and the name of the port of entry.

[T.D. ATF-420, 64 FR 71946, Dec. 22, 1999]