[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: 27CFR46.78]

[Page 968]
 
            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. 46.78  Action by appropriate ATF officer.

    The appropriate ATF officer must act upon each claim for payment 
(without interest) of an amount equal to the tax paid or determined 
filed under this subpart and must notify the claimant. Claims and 
supporting data involving customs duties will be forwarded to the 
Commissioner of Customs with a summary statement of such officer's 
findings.

[T.D. ATF-472, 67 FR 8881, Feb. 27, 2002]

     Destruction of Tobacco Products, and Cigarette Papers and Tubes