[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.66]

[Page 602-603]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
          Subpart C_Administrative and Miscellaneous Provisions
 
Sec.  24.66  Claims on wine returned to bond.

    (a) General. A claim for credit or refund, or relief from liability, 
of tax on unmerchantable United States wine returned to bonded wine 
premises will be

[[Page 603]]

filed with the appropriate TTB officer within six months after the date 
of the return of the wine to bond. A single claim may not be filed under 
this section for a quantity on which credit or refund of tax would be in 
an amount less than $25. This limitation does not apply with respect to 
any returned wine on which the six month period for filing a claim will 
expire.
    (b) Filing. A claim filed under this section will set forth the 
following information:
    (1) The kind, volume, and tax class of the wine;
    (2) As to each tax class, the amount of tax previously paid or 
determined; and
    (3) The date the wine was returned to bond.
    (c) Indemnification or recompense. A claim filed under this section 
will specify whether the claimant has been or will be indemnified or 
recompensed for the wine returned to bond and if so, the amount and 
nature of indemnity or recompense and the actual value of the wine, less 
the tax. (Sec. 201., Pub. L. 85-859, 72 Stat. 1332, as amended, 1380, as 
amended (26 U.S.C. 5044, 5361, 5371))

(Approved by the Office of Management and Budget under control number 
1512-0492)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 
64 FR 13683, Mar. 22, 1999]