[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.44]

[Page 365]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 19_DISTILLED SPIRITS PLANTS--Table of Contents
 
                             Subpart C_Taxes
 
Sec.  19.44  Execution of claims and supporting documents.

    All claims filed under this part shall be filed on Form 2635 
(5620.8). Claims for abatement, remission, credit, or refund shall (a) 
show the name, address, and capacity of the claimant, (b) be signed by 
the claimant or his duly authorized agent, and (c) be executed under the 
penalties of perjury as provided in Sec.  19.100. Supporting documents 
required by this part to be submitted with a claim shall be attached to 
the claim and shall be deemed to be a part thereof. The appropriate TTB 
officer officer may require the submission of additional evidence in 
support of any claim filed under this part when deemed necessary for 
proper action on the claim.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C. 5008); 
sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985; T.D. 
ATF-251, 52 FR 19313, May 22, 1987]