§ 46.75 - Required information for claim.

§ 46.75 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 rates for 2002 and After]

Quantity	Article	Rate of tax	Amount
20,000	Small cigars	$1.828 per thousand	36.56
1,000	Large cigars - sale price $100/thousand	20.719% of sale price	20.72
500	Large cigars - sale price $236/thousand	$48.75 per thousand	24.38
10,000	Small cigarettes	$19.50 per thousand	195.00
5,000	Large cigarettes	$40.95 per thousand	204.75
199,975	Cigarette papers	$0.0122 per 50 papers	48.80
1,000	Cigarette tubes	$0.0244 per 50 tubes	0.49
100 lbs	Chewing tobacco	$0.195 per pound	19.50
200 lbs	Snuff	$0.585 per pound	117.00
100 lbs	Pipe tobacco	$1.0969 per pound	109.69
300 lbs	Roll-your-own tobacco	$1.0969 per pound	329.07
Total claimed			1,105.96

Example Using Rates for April 1, 2009 and After

Quantity	Article	Rate of tax	Amount
20,000	Small cigars	$50.33 per thousand	$1,006.60
1,000	Large cigars - sale price $100/thousand	52.75% of sale price	52.75
500	Large cigars - sale price $0.77 per cigar	$0.4026 per cigar	201.30
10,000	Small cigarettes	$50.33 per thousand	503.30
5,000	Large cigarettes	$105.69 per thousand	528.45
199,975	Cigarette papers	$0.0315 per 50 papers	126.00
1,000	Cigarette tubes	$0.0630 per 50 tubes	1.26
100 lbs	Chewing tobacco	$0.5033 per pound	50.33
200 lbs	Snuff	$1.51 per pound	302.00
100 lbs	Pipe tobacco	$2.8311 per pound	283.11
300 lbs	Roll-your-own tobacco	$24.78 per pound	7,434.00
Total claimed	10,489.10

[T.D. ATF-420, 64 FR 71945, Dec. 22, 1999, as amended by T.D. TTB-75, 74 FR 14485, Mar. 31, 2009]