{"data":{"id":"us/27-cfr-46.74","jurisdiction":"us","citation":"27 CFR 46.74","heading":"Execution of claims.","body":"Disaster loss claims for tobacco products or cigarette papers or tubes must be executed on form TTB F 5620.8, Claim—Alcohol, Tobacco and Firearms Taxes, in accordance with the instructions on the form. If a claim involves taxes on both domestic and imported products, the quantities of each must be shown separately in the claim. Prepare a separate claim in respect of customs duties.","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 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES","Subpart C—Disaster Loss 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":"f06e07024eb948f928da3c8153f753d75834dcc2acb244a8e01f2944efd278c8","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-46.73","next":"us/27-cfr-46.75"},"notice":"GroundRules: Original legal text. Not legal advice."}