The appropriate TTB officer may require the proprietor or other person liable for the tax on wine or spirits to file a claim and to submit evidence of loss in any case where wine or spirits are lost or destroyed.
27 C.F.R. §24.29
Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended, 1381, as amended ( 26 U.S.C. 5008 , 5043 , 5370 )
Approved by the Office of Management and Budget under control number 1512-0492