{"data":{"id":"us/27-cfr-46.77","jurisdiction":"us","citation":"27 CFR 46.77","heading":"Time and place of filing.","body":"Disaster loss claims must be filed within 6 months after the date on which the President makes the determination that the disaster has occurred. All forms, including claims for duty on imported products, must be filed with the appropriate TTB officer.","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":"01d492ffd0f5a7dadf00d23b2f293e2dd390b3bc3a0fb14a04c8a0d70811a4fa","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-46.76","next":"us/27-cfr-46.78"},"notice":"GroundRules: Original legal text. Not legal advice."}