[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: 27CFR45.34]

[Page 956-957]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 45_REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, 
WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES--Table of Contents
 
                           Subpart D_Removals
 
Sec. 45.34  Loss or shortage in shipment.

    Immediately upon receipt of information of a loss of all or part of 
a shipment, or of a shortage therein, of tobacco products, or cigarette 
papers or tubes removed under this part, the

[[Page 957]]

manufacturer shall notify the appropriate ATF officer, furnish all 
pertinent details with respect to the loss or shortage, and either pay 
the tax due thereon in accordance with the provisions of Sec. 45.36, or 
file claim for remission of the tax liability under the provisions of 
part 40 of this chapter, as the case may be.

(72 Stat. 1417, 1419, as amended; 26 U.S.C. 5703, 5705)

[T.D. 6871, 31 FR 57, as amended by T.D. ATF-243, 51 FR 28090, Aug. 5, 
1986; 51 FR 43194, Dec. 1, 1986; T.D. ATF-384, 61 FR 54096, Oct. 17, 
1996; T.D. ATF-469, 66 FR 56758, Nov. 13, 2001; T.D. ATF-472, 67 FR 
8880, Feb. 27, 2002]