{"data":{"id":"us/27-cfr-19.464","jurisdiction":"us","citation":"27 CFR 19.464","heading":"Losses after tax determination.","body":"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.","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 R—Losses and Shortages"],"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":"8910f4bccfe67b7b00a6d04a53530a3b9fc16c36adc9900e82861443d2f88543","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.463","next":"us/27-cfr-19.465"},"notice":"GroundRules: Original legal text. Not legal advice."}