27 C.F.R. § 22.125

Current through October 31, 2024
Section 22.125 - Claims
(a) Claims for allowances of losses of tax-free or recovered alcohol shall be filed, on Form 2635 (5620.8), within 30 days from the date the loss is ascertained, and shall contain the following information:
(1) Name, address, and permit number of claimant;
(2) Identification and location of the container(s) from which the tax-free or recovered alcohol was lost, and the quantity lost from each container;
(3) Total quantity of tax-free or recovered alcohol covered by the claim and the aggregate quantity involved;
(4) Date of loss or discovery, the cause or nature of loss, and all relevant facts, including facts establishing whether the loss occurred as a result of negligence, connivance, collusion, or fraud on the part of any person, employee or agent participating in or responsible for the loss; and
(5) Name of carrier where a loss in transit is involved.
(b) The carriers statement regarding a loss in transit, prescribed by § 22.122 or 22.124 , shall accompany the claim.
(c) The appropriate TTB officer may require additional evidence to be submitted in support of the claim.

27 C.F.R. § 22.125