§ 296.75 - Required information for claim.

The claim should contain the following information:

(a) That the tax on such tobacco products, or cigarette papers or tubes has been paid or determined and customs duty has been paid;

(b) That such tobacco products, or cigarette papers or tubes were lost, rendered unmarketable, or condemned by a duly authorized official, by reason of a disaster;

(c) The type and date of occurrence of the disaster and the location of the tobacco products, or cigarette papers or tubes at that time;

(d) That the claimant was not indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the tobacco products, or cigarette papers or tubes covered by the claim;

(e) That no amount of internal revenue tax or customs duty claimed has been or will be otherwise claimed under any other provision of law or regulations,

(f) That the claimant is entitled to payment under this subpart, and

(g) The claim must set forth the quantity and kind of tobacco products and cigarette papers and tubes in sufficient detail to calculate the amount of tax and duty paid on these products, substantially as shown in the examples below:

[Example using 1993-1999 Rates]QuantityArticleRate of taxAmount20,000 Small cigars $1.125 per thousand $22.501,000 Large cigars—sale price $100/thousand 12.75% of sale price 12.75500 Large cigars—sale price $236/thousand $30 per thousand 15.0010,000 Small cigarettes $12 per thousand 120.005,000 Large cigarettes $25.20 per thousand 126.002,000 sets Cigarette papers—50 per set $0.0075 per set 15.001,000 sets Cigarette papers—100 per set $0.015 per set 15.001,000 Cigarette tubes $0.015 per 50 tubes 0.30100 lbs Chewing tobacco $0.12 per pound 12.00200 lbs Snuff $0.36 per pound 72.00100 lbs Pipe tobacco $0.675 per pound 67.50300 lbs Roll-your-own tobacco $0 per pound Total claimed 478.05 [Example using 2000-2001 Rates]QuantityArticleRate of taxAmount20,000 Small cigars $1.594 per thousand $31.881,000 Large cigars—sale price $100/thousand 18.063% of sale price 18.06500 Large cigars—sale price $236/thousand $42.50 per thousand 21.2510,000 Small cigarettes $17.00 per thousand 170.005,000 Large cigarettes $35.70 per thousand 178.50199,975 Cigarette papers $0.0106 per 50 papers 42.401,000 Cigarette tubes $0.0213 per 50 tubes 0.43100 lbs Chewing tobacco $0.17 per pound 17.00200 lbs Snuff $0.51 per pound 102.00100 lbs Pipe tobacco $0.9567 per pound 95.67300 lbs Roll-your-own tobacco $0.9567 per pound 287.01Total claimed 964.20 [Example using rates for 2002 and After]QuantityArticleRate of taxAmount20,000 Small cigars $1.828 per thousand 36.561,000 Large cigars—sale price $100/thousand 20.719% of sale price 20.72500 Large cigars—sale price $236/thousand $48.75 per thousand 24.3810,000 Small cigarettes $19.50 per thousand 195.005,000 Large cigarettes $40.95 per thousand 204.75199,975 Cigarette papers $0.0122 per 50 papers 48.801,000 Cigarette tubes $0.0244 per 50 tubes 0.49100 lbs Chewing tobacco $0.195 per pound 19.50200 lbs Snuff $0.585 per pound 117.00100 lbs Pipe tobacco $1.0969 per pound 109.69300 lbs Roll-your-own tobacco $1.0969 per pound 329.07Total claimed 1,105.96