[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: 27CFR46.7]

[Page 962-963]
 
            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 A_Application of 26 U.S.C. 6423, as Amended, to Refund or Credit 
       of Tax on Tobacco Products, and Cigarette Papers and Tubes
 
Sec. 46.7  Execution and filing of claim.

    Claims to which this subpart is applicable must be executed on Form 
2635 (5620.8) in accordance with instructions for the form. (For 
provisions relating

[[Page 963]]

to hand-carried documents, see Sec. 70.304 of this chapter.) The claim 
shall set forth each ground upon which the claim is made in sufficient 
detail to apprise the appropriate ATF officer of the exact basis 
therefor. Allegations pertaining to the bearing of the ultimate burden 
relate to additional conditions which must be established for a claim to 
be allowed and are not in themselves legal grounds for allowance of a 
claim. There shall also be attached to the form and made a part of the 
claim the supporting data required by Sec. 46.8. All evidence relied 
upon in support of such claim shall be clearly set forth and submitted 
with the claim.

[T.D. 7008, 34 FR 3672, Mar. 1, 1969. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-48, 44 FR 55857, Sept. 28, 1979; T.D. 
ATF-251, 52 FR 19342, May 22, 1987; T.D. ATF-301, 55 FR 47658, Nov. 14, 
1990; T.D. ATF-472, 67 FR 8880, Feb. 27, 2002]