[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: 27CFR46.75] [Page 966-967] 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. 46.75 Required information for claim. The claim should contain the following information: (a) That the tax on such tobacco products, or cigarette papers or tubes has been paid or determined and customs duty has been paid; (b) That such tobacco products, or cigarette papers or tubes were lost, rendered unmarketable, or condemned by a duly authorized official, by reason of a disaster; (c) The type and date of occurrence of the disaster and the location of the tobacco products, or cigarette papers or tubes at that time; (d) That the claimant was not indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the tobacco products, or cigarette papers or tubes covered by the claim; (e) That no amount of internal revenue tax or customs duty claimed has been or will be otherwise claimed under any other provision of law or regulations, (f) That the claimant is entitled to payment under this subpart, and (g) The claim must set forth the quantity and kind of tobacco products and cigarette papers and tubes in sufficient detail to calculate the amount of tax and duty paid on these products, [[Page 967]] substantially as shown in the examples below: [Example using 1993-1999 Rates] ---------------------------------------------------------------------------------------------------------------- Quantity Article Rate of tax Amount ---------------------------------------------------------------------------------------------------------------- 20,000................................ Small cigars.................. $1.125 per thousand........... $22.50 1,000................................. Large cigars--sale price $100/ 12.75% of sale price.......... 12.75 thousand. 500................................... Large cigars--sale price $236/ $30 per thousand.............. 15.00 thousand. 10,000................................ Small cigarettes.............. $12 per thousand.............. 120.00 5,000................................. Large cigarettes.............. $25.20 per thousand........... 126.00 2,000 sets............................ Cigarette papers--50 per set.. $0.0075 per set............... 15.00 1,000 sets............................ Cigarette papers--100 per set. $0.015 per set................ 15.00 1,000................................. Cigarette tubes............... $0.015 per 50 tubes........... 0.30 100 lbs............................... Chewing tobacco............... $0.12 per pound............... 12.00 200 lbs............................... Snuff......................... $0.36 per pound............... 72.00 100 lbs............................... Pipe tobacco.................. $0.675 per pound.............. 67.50 300 lbs............................... Roll-your-own tobacco......... $0 per pound.................. ........ Total claimed..................... .............................. .............................. 478.05 ---------------------------------------------------------------------------------------------------------------- [Example using 2000-2001 Rates] ---------------------------------------------------------------------------------------------------------------- Quantity Article Rate of tax Amount ---------------------------------------------------------------------------------------------------------------- 20,000................................ Small cigars.................. $1.594 per thousand........... $31.88 1,000................................. Large cigars--sale price $100/ 18.063% of sale price......... 18.06 thousand. 500................................... Large cigars--sale price $236/ $42.50 per thousand........... 21.25 thousand. 10,000................................ Small cigarettes.............. $17.00 per thousand........... 170.00 5,000................................. Large cigarettes.............. $35.70 per thousand........... 178.50 199,975............................... Cigarette papers.............. $0.0106 per 50 papers......... 42.40 1,000................................. Cigarette tubes............... $0.0213 per 50 tubes.......... 0.43 100 lbs............................... Chewing tobacco............... $0.17 per pound............... 17.00 200 lbs............................... Snuff......................... $0.51 per pound............... 102.00 100 lbs............................... Pipe tobacco.................. $0.9567 per pound............. 95.67 300 lbs............................... Roll-your-own tobacco......... $0.9567 per pound............. 287.01 Total claimed..................... .............................. .............................. 964.20 ---------------------------------------------------------------------------------------------------------------- [Example using rates for 2002 and After] ---------------------------------------------------------------------------------------------------------------- Quantity Article Rate of tax Amount ---------------------------------------------------------------------------------------------------------------- 20,000................................ Small cigars.................. $1.828 per thousand........... 36.56 1,000................................. Large cigars--sale price $100/ 20.719% of sale price......... 20.72 thousand. 500................................... Large cigars--sale price $236/ $48.75 per thousand........... 24.38 thousand. 10,000................................ Small cigarettes.............. $19.50 per thousand........... 195.00 5,000................................. Large cigarettes.............. $40.95 per thousand........... 204.75 199,975............................... Cigarette papers.............. $0.0122 per 50 papers......... 48.80 1,000................................. Cigarette tubes............... $0.0244 per 50 tubes.......... 0.49 100 lbs............................... Chewing tobacco............... $0.195 per pound.............. 19.50 200 lbs............................... Snuff......................... $0.585 per pound.............. 117.00 100 lbs............................... Pipe tobacco.................. $1.0969 per pound............. 109.69 300 lbs............................... Roll-your-own tobacco......... $1.0969 per pound............. 329.07 Total claimed..................... .............................. .............................. 1,105.96 ---------------------------------------------------------------------------------------------------------------- [T.D. ATF-420, 64 FR 71945, Dec. 22, 1999]