Title 27

PART 19 SUBPART J

19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.

27:1.0.1.1.15.10.180	SUBJGRP 180	Requirements for Filing Claims
27:1.0.1.1.15.10.180.1	SECTION 19.261	19.261 Scope.
27:1.0.1.1.15.10.180.2	SECTION 19.262	19.262 General requirements for filing claims.
27:1.0.1.1.15.10.180.3	SECTION 19.263	19.263 Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond - specific requirements.
27:1.0.1.1.15.10.180.4	SECTION 19.264	19.264 Claims on spirits returned to bonded premises - specific requirements.
27:1.0.1.1.15.10.180.5	SECTION 19.265	19.265 Claims relating to spirits lost after tax determination.
27:1.0.1.1.15.10.181	SUBJGRP 181	Rules Regarding Credits, Abatement, Remission, or Refund
27:1.0.1.1.15.10.181.6	SECTION 19.266	19.266 Claims for credit of tax.
27:1.0.1.1.15.10.181.7	SECTION 19.267	19.267 Adjustments for credited tax.
27:1.0.1.1.15.10.181.8	SECTION 19.268	19.268 Allowance of remission, abatement, credit, or refund of tax.
27:1.0.1.1.15.10.182	SUBJGRP 182	Rules for Puerto Rican and Virgin Islands Spirits
27:1.0.1.1.15.10.182.9	SECTION 19.269	19.269 Puerto Rican and Virgin Islands spirits.