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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 22 - Distribution and Use of Tax-Free Alcohol |
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Subpart I - Losses |
§ 22.125 - Claims.
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§ 22.125 Claims.
(a) Claims for allowances of losses of tax-free or recovered alcohol shall be filed, on Form 2635 (5620.8), within 30 days from the date the loss is ascertained, and shall contain the following information:
(1) Name, address, and permit number of claimant;
(2) Identification and location of the container(s) from which the tax-free or recovered alcohol was lost, and the quantity lost from each container;
(3) Total quantity of tax-free or recovered alcohol covered by the claim and the aggregate quantity involved;
(4) Date of loss or discovery, the cause or nature of loss, and all relevant facts, including facts establishing whether the loss occurred as a result of negligence, connivance, collusion, or fraud on the part of any person, employee or agent participating in or responsible for the loss; and
(5) Name of carrier where a loss in transit is involved.
(b) The carriers statement regarding a loss in transit, prescribed by § 22.122 or 22.124, shall accompany the claim.
(c) The appropriate TTB officer may require additional evidence to be submitted in support of the claim.