{"data":{"id":"us/27-cfr-41.162","jurisdiction":"us","citation":"27 CFR 41.162","heading":"Losses caused by disaster occurring after September 2, 1958.","body":"Claims involving internal revenue tax paid or determined and customs duty paid on tobacco products and cigarette papers and tubes removed, which are lost, rendered unmarketable, or condemned by a duly authorized official by reason of a “major disaster” occurring in the United States after September 2, 1958, shall be filed in accordance with the provisions of subpart C of part 46 of this chapter.","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 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO","Subpart I—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":"4b6b90a3d02065190af1bf732fbec32a38fab254248daf1c9f5ed9295410b17e","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-41.161","next":"us/27-cfr-41.163"},"notice":"GroundRules: Original legal text. Not legal advice."}