{"data":{"id":"us/27-cfr-19.262","jurisdiction":"us","citation":"27 CFR 19.262","heading":"General requirements for filing claims.","body":"(a) A proprietor must file all claims for abatement, remission, credit, or refund under this part on form TTB F 5620.8, Claim—Alcohol and Tobacco Tax and Trade Bureau Taxes. The claim must:\n(1) Be filed with TTB's National Revenue Center;\n(2) Show the name, address, and capacity of the claimant;\n(3) Be signed by the claimant or by the claimant's duly authorized agent under penalties of perjury as provided in § 19.45; and\n(4) Include any supporting documents required by this part. The supporting documents will be considered a part of the claim.\n(b) The appropriate TTB officer may require that the claimant submit additional evidence or documentation to further support the legitimacy or accuracy of the claim.","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":"aa57d640fa567916799b07523adeed06208446f5c5f2ed89cf6a9c9c7b4e5f61","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.261","next":"us/27-cfr-19.263"},"notice":"GroundRules: Original legal text. Not legal advice."}