[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: 27CFR24.68]

[Page 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. 24.68  Insurance coverage.

    The remission, abatement, refund, credit, or other relief, of taxes 
on wine or spirits provided for under this part will be allowed only to 
the extent that the claimant is not indemnified or recompensed for such 
tax by any valid claim of insurance or otherwise. (Sec. 201, Pub. L. 85-
859, 72 Stat. 1382, as amended (26 U.S.C. 5064, 5371))