[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: 27CFR24.66]

[Page 560-561]
 
            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. 24.66  Claims on wine returned to bond.

    (a) General. A claim for credit or refund, or relief from liability, 
of tax on unmerchantable United States wine returned to bonded wine 
premises will be filed with the appropriate ATF officer within six 
months after the date of the return of the wine to bond. A single claim 
may not be filed under this section for a quantity on which credit or 
refund of tax would be in an amount less than $25. This limitation does 
not apply with respect to any returned wine on which the six month 
period for filing a claim will expire.
    (b) Filing. A claim filed under this section will set forth the 
following information:

[[Page 561]]

    (1) The kind, volume, and tax class of the wine;
    (2) As to each tax class, the amount of tax previously paid or 
determined; and
    (3) The date the wine was returned to bond.
    (c) Indemnification or recompense. A claim filed under this section 
will specify whether the claimant has been or will be indemnified or 
recompensed for the wine returned to bond and if so, the amount and 
nature of indemnity or recompense and the actual value of the wine, less 
the tax. (Sec. 201., Pub. L. 85-859, 72 Stat. 1332, as amended, 1380, as 
amended (26 U.S.C. 5044, 5361, 5371))

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

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 
64 FR 13683, Mar. 22, 1999]