{"data":{"id":"us/27-cfr-22.125","jurisdiction":"us","citation":"27 CFR 22.125","heading":"Claims.","body":"(a) Claims for allowances of losses of tax-free or recovered alcohol shall be filed, on Form 2635 (5620.8), within 30 days from the date the loss is ascertained, and shall contain the following information:\n(1) Name, address, and permit number of claimant;\n(2) Identification and location of the container(s) from which the tax-free or recovered alcohol was lost, and the quantity lost from each container;\n(3) Total quantity of tax-free or recovered alcohol covered by the claim and the aggregate quantity involved;\n(4) Date of loss or discovery, the cause or nature of loss, and all relevant facts, including facts establishing whether the loss occurred as a result of negligence, connivance, collusion, or fraud on the part of any person, employee or agent participating in or responsible for the loss; and\n(5) Name of carrier where a loss in transit is involved.\n(b) The carriers statement regarding a loss in transit, prescribed by § 22.122 or 22.124, shall accompany the claim.\n(c) The appropriate TTB officer may require additional evidence to be submitted in support 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 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL","Subpart I—Losses"],"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":"ff03419b15bdf31208505a1d83d8c0ba843320cb22e6b5112aff5bef5b9c0d01","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-22.124","next":"us/27-cfr-22.131"},"notice":"GroundRules: Original legal text. Not legal advice."}