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Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 19.464: Losses after tax determination.

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—ALCOHOL
  4. PART 19—DISTILLED SPIRITS PLANTS
  5. Subpart R—Losses and Shortages

If a proprietor sustains a loss of spirits after tax determination but prior to completion of physical removal of the spirits from bonded premises, the proprietor may file a claim in accordance with subpart J of this part.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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