27 C.F.R. § 24.69

Current through November 30, 2024
Section 24.69 - Filing of claims
(a)Claims. All claims filed under this part for abatement, refund, credit, or remission of tax will be filed on TTB F 5620.8 (2635). Each claim filed under this part will:
(1) Show the name, address, and title of the claimant;
(2) Be signed by the claimant or the duly authorized agent of the claimant; and
(3) Be executed under the penalties of perjury.
(b)Supporting documents. Forms, supporting statements, and any other documents required by this part to be submitted with a claim will be attached to the claim and be considered a part of the claim. The appropriate TTB officer may require the submission of additional evidence in support of any claim filed under this part.

27 C.F.R. §24.69

Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended ( 26 U.S.C. 5064 , 5370 )

T.D. ATF-299, 55 FR 24989, 6/19/1990, as amended by T.D. ATF-409, 64 FR 13683, 3/22/1999

Approved by the Office of Management and Budget under control number 1512-0492