{"data":{"id":"us/27-cfr-24.265","jurisdiction":"us","citation":"27 CFR 24.265","heading":"Losses by theft.","body":"The proprietor shall be liable for and pay the tax on wine unlawfully removed while on bonded wine premises, or while in transit thereto or therefrom in bond, unless the proprietor or other person responsible for the tax, establishes to the satisfaction of the appropriate TTB officer that the theft did not occur as the result of connivance, collusion, fraud or negligence on the part of the proprietor or other person responsible for the tax or the owner, consignor, consignee, bailee, or carrier, or their agents or employees.","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 24—WINE","Subpart M—Losses of Wine"],"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":"12a7468fcd8fc51c063261c70ef53f16ef2a842a9b4c2d5e35c2a74e47294ce9","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-24.260","next":"us/27-cfr-24.266"},"notice":"GroundRules: Original legal text. Not legal advice."}