{"data":{"id":"us/27-cfr-19.261","jurisdiction":"us","citation":"27 CFR 19.261","heading":"Scope.","body":"This subpart covers the various types of claims that a proprietor may file and includes provisions regarding the following:\n(a) General requirements for filing claims;\n(b) Specific requirements for filing certain types of claims; and\n(c) Remission, abatement, credit and refund of tax.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 19—DISTILLED SPIRITS PLANTS","Subpart J—Claims"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"5eba9580d4bbe68394641ccca6cb10f1020292cf728eb5c6bc5717029a68856a","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.258","next":"us/27-cfr-19.262"},"notice":"GroundRules: Original legal text. Not legal advice."}