{"data":{"id":"us/27-cfr-40.475","jurisdiction":"us","citation":"27 CFR 40.475","heading":"Action by claimant.","body":"Where cigarette papers and tubes are lost (other than by theft) or destroyed, by fire, casualty, or act of God, and the manufacturer desires to file claim under the provisions of § 40.472 or § 40.473, the manufacturer shall indicate on the claim the nature, date, and extent of such loss or destruction. The claim shall be accompanied by such evidence as necessary to establish to the satisfaction of the appropriate TTB officer that the claim is valid.\nWithdrawn From the Market.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—TOBACCO","PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO","Subpart K—Manufacture of Cigarette Papers and Tubes"],"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":"17520c4ab39953a495ab3e6c5430af89f738fc69950e023ce9d81d31b5e4dc10","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.474","next":"us/27-cfr-40.476"},"notice":"GroundRules: Original legal text. Not legal advice."}