[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: 27CFR46.72]

[Page 965-966]
 
            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 C_Disaster Loss Claims
 
Sec. 46.72  Meaning of terms.

    When used in this subpart, the following terms shall have the 
meanings given in this section, unless the context clearly indicates 
otherwise. Words in the plural form shall include the singular, and vice 
versa, and words indicating the masculine gender shall include the 
feminine. The terms ``includes'' and ``including'' do not exclude things 
not listed which are in the same general class.
    Act. The Excise Tax Technical Changes Act of 1958 (Pub. L. 85-859, 
72 Stat. 1275), enacted September 2, 1958.
    Appropriate ATF officer. An officer or employee of the Bureau of 
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions 
relating to the administration or enforcement of this part by ATF Order 
1130.28, Delegation of the Director's Authorities in 27 CFR parts 45 and 
46.
    Claimant. The person who held the tobacco products or cigarette 
papers and tubes for sale at the time of the disaster and who files 
claim under this subpart.
    Commissioner of Customs. The Commissioner of Customs, U.S. Customs 
Service, The Department of the Treasury, Washington, DC.
    Disaster. A flood, fire, hurricane, earthquake, storm, or other 
catastrophe which has occurred in any part of the United States on and 
after the day following the date of enactment of the act and which the 
President of the United States has determined, under the Act of 
September 30, 1950 (64 Stat. 1109; 42 U.S.C. 1855), was a ``major 
disaster'' as defined in such Act.
    Duly authorized official. Any Federal, State, or local government 
official in whom has been vested authority to condemn tobacco products 
and cigarette papers and tubes made the subject of a claim under this 
subpart.

[[Page 966]]

    Duty or duties. Any duty or duties paid under the customs laws of 
the United States.
    Removal or remove. The removal of tobacco products or cigarette 
papers or tubes from the factory, or release of such articles from 
Customs custody.
    Sale price. The price for which large cigars are sold by the 
manufacturer or importer, determined in accordance with Sec. Sec. 40.22 
or 41.39 and used in computation of the tax.
    Tax paid or determined. The internal revenue tax on tobacco products 
and cigarette papers and tubes which has acutally been paid, or which 
has been determined pursuant to 26 U.S.C. 5703(b), and regulations 
thereunder, at the time of their removal subject to tax payable on the 
basis of a return.
    Tobacco Products. Cigars, cigarettes, smokeless tobacco, pipe 
tobacco, and roll-your-own tobacco.
    United States. When used in a geographical sense, includes only the 
States, and the District of Columbia.

[T.D. 6392, 24 FR 5300, June 30, 1959, as amended by T.D. TTB-16, 69 FR 
52423, Aug. 26, 2004]

    Editorial Note: For Federal Register citations affecting Sec. 
46.72, see the List of CFR Sections Affected, which appears in the 
Finding Aids section of the printed volume and on GPO Access.

                                Payments