§ 290.152 - Claim for remission of tax liability.

Remission of the tax liability on tobacco products, and cigarette papers and tubes may be extended to the export warehouse proprietor liable for the tax where such articles in bond are lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such proprietor. Where articles are so lost or destroyed the proprietor shall report promptly such fact, and the circumstances, to the regional director (compliance) for the region in which the warehouse is located. If the proprietor wishes to be relieved of the tax liability thereon he shall also prepare a claim on Form 5620.8, in duplicate, setting forth the nature, date, place, and extent of the loss or destruction. Both copies of the claim, accompanied by such evidence as is necessary to establish to the satisfaction of the regional director (compliance) that the claim is valid, shall be filed with the regional director (compliance) for the region in which the warehouse is located. Upon action on the claim by the regional director (compliance) he will return the copy of Form 5620.8 to the proprietor as notice of such action, which copy shall be retained by the proprietor for 3 years following the close of the calendar year in which the claim is filed.