27 CFR 41.165
§ 41.165 Action by taxpayer.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 41.165, § 41.165 Action by taxpayer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118145
- Permanent ID
ys:prov:118145@1- SHA-256
502165898c6406255a168cb013f32effda963fbb0acf54e0a166763e1dda212e
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Full text
Where tobacco products and cigarette papers and tubes which have been imported or brought into the United States are lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, and the taxpayer desires to file claim for refund of the tax on such articles, he shall, in addition to complying with the requirements of § 41.163, indicate on the claim the nature, date, place, and extent of such loss or destruction. The claim shall be accompanied by such evidence as is necessary to establish to the satisfaction of the appropriate TTB officer that the claim is valid.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.