[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.65]

[Page 559-560]
 
            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. 24.65  Claims for wine or spirits lost or destroyed in bond.

    (a) Claim for remission of tax on spirits. All claims for remission 
of tax required by this part, relating to the loss or destruction of 
spirits in bond, will be filed with the appropriate ATF officer within 
30 days of discovery of the loss. A claim filed under this paragraph 
will set forth the following information:
    (1) The name, registry number, and location of the distilled spirits 
plant which produced the spirits;
    (2) The serial numbers of the containers from which the spirits were 
lost, the quantity lost from each, and the total quantity of spirits 
covered by the claim;
    (3) The total amount of tax for which claim is filed;
    (4) The date of the loss or destruction (or, if not known, the date 
of discovery);
    (5) The nature and cause (if known) of the loss will be stated 
specifically and in sufficient detail to disclose all material facts and 
circumstances surrounding the loss;
    (6) If lost in transit, the name of the carrier and the points 
between which shipped; and
    (7) If lost by theft, evidence establishing that the loss did not 
occur as the result of negligence, connivance, collusion, or fraud on 
the part of the proprietor, owner, consignor, consignee, bailee or 
carrier, or the agents or employees of any of them.
    (b) Claim for allowance of loss on wine. A claim for allowance of 
loss required by this part, relating to the loss or destruction of wine 
in bond, will be filed

[[Page 560]]

with the appropriate ATF officer. A claim for allowance of loss for wine 
lost in transit, by fire or other casualty, or any other extraordinary 
or unusual losses, including a loss by theft, will be filed immediately. 
Any other claim for allowance of loss will be attached to and submitted 
with the ATF F 5120.17, Report of Bonded Wine Premises Operations, for 
the reporting period in which the inventory required by Sec. 24.313 is 
taken or, in the case of discontinuance of the premises or change in 
proprietorship, to the final report filed. A claim filed under this 
paragraph will set forth the information required by paragraphs (a)(5) 
to (a)(7) of this section and, in addition, will set forth the following 
information:
    (1) The original volume of wine which sustained the loss, the tax 
class, the quantity of wine lost, and the percentage of wine lost;
    (2) Where the claim covers losses sustained at bonded wine premises 
during the tax year, the claimant shall state:
    (i) The quantities of wine on hand at the beginning of the tax year, 
received in bond during the tax year, and produced during the tax year;
    (ii) Where the percentage of loss is calculated separately by tax 
class, the volume of wine by tax class; and
    (iii) If effervescent wine is produced, the volume of wine produced 
by fermentation in bottles, by artificial carbonation, and by bulk 
processing; and
    (3) Claims covering losses of wine during transit in bond will show 
the volume lost from each container, the serial number, if any, and the 
volume shipped.
    (c) Claim for abatement, credit or refund. A claim for an abatement 
of an assessment under Sec. 24.61, or credit or refund of tax which has 
been paid or determined, will be filed with the appropriate ATF officer 
in accordance with the provisions of this paragraph and the provisions 
of 27 CFR part 70, subpart F. A claim filed under this paragraph with 
respect to spirits, wine, or volatile fruit-flavor concentrate, will set 
forth the applicable information required by paragraphs (a) and (b) of 
this section. In addition, any claim filed under this paragraph will set 
forth the following information:
    (1) The date of the assessment for which abatement is claimed; and
    (2) The name, registry number, and address of the premises where the 
tax was assessed (or name, address, and title of any other person who 
was assessed the tax, if the tax was not assessed against the 
proprietor).
    (d) Indemnification or recompense. A claim filed under paragraph (a) 
or (b) of this section will specify whether the claimant has been or 
will be indemnified or recompensed for the spirits or wine lost and, if 
so, the amount and nature of indemnity or recompense and the actual 
value of the spirits or wine, less the tax.
    (e) Supporting documents. A claim filed under paragraph (a), (b), or 
(c) of this section will be supported by affidavits of persons having 
personal knowledge of the loss or destruction. In addition, if filed for 
tax on wine or spirits lost in transit, the claim will be supported by a 
copy of the carrier's bill of lading. (Sec. 201, Pub. L. 85-859, 72 
Stat. 1323, as amended, 1381, as amended, 1382, as amended (26 U.S.C. 
5008, 5370, 5373))

(Approved by the Office of Management and Budget under control numbers 
1512-0216 and 1512-0492)

[T.D. ATF-299, 55 FR 24989, June 19, 1991, as amended by T.D. ATF-338, 
58 FR 19063, Apr. 12, 1993; T.D. ATF-376, 61 FR 31030, June 19, 1996; 
T.D. ATF-409, 64 FR 13683, Mar. 22, 1999]