[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.154]

[Page 878]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 44_EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, 
WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX--Table of Contents
 
          Subpart G_Operations by Export Warehouse Proprietors
 
Sec. 44.154  Claim for refund of tax.

    The taxes paid on tobacco products, and cigarette papers and tubes 
may be refunded (without interest) to an export warehouse proprietor on 
proof satisfactory to the appropriate ATF officer that the claimant 
proprietor paid the tax on such articles which were after taxpayment 
lost (otherwise than by theft) or destroyed, by fire, casualty, or act 
of God, while in the possession or ownership of such export warehouse 
proprietor, or withdrawn by him from the market. Any claim for refund 
under this section shall be prepared on Form 5620.8, in duplicate, and 
shall include a statement that the tax imposed by 26 U.S.C. 7652 or 
chapter 52, was paid in respect to the articles covered by the claim, 
and that the articles were lost, destroyed, or withdrawn from the market 
within 6 months preceding the date the claim is filed. The claim must be 
filed on ATF Form 5620.8 and supported by such evidence as is necessary 
to establish to the satisfaction of the appropriate ATF officer that the 
claim is valid. The duplicate of the claim shall be retained by the 
export warehouse proprietor for 3 years following the close of the 
calendar year in which the claim is filed. Where an export warehouse 
proprietor has paid the tax on tobacco products, or cigarette papers or 
tubes, he may file claim for refund of an overpayment of tax under 
subpart A of part 46 of this chapter if, at the time the tax was paid, 
these articles had been exported, destroyed, or otherwise disposed of in 
such a manner that tax was not due and payable.

(68A Stat. 791, 72 Stat. 9, 1419, as amended; 26 U.S.C. 6402, 6423, 
5705)

[T.D. 6961, 33 FR 9492, June 28, 1968. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-48, 44 FR 55856, Sept. 28, 1979; T.D. 
ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 
1986; T.D. ATF-251, 52 FR 19341, May 22, 1987; T.D. ATF-421, 64 FR 
71925, Dec. 22, 1999; T.D. ATF-457, 66 FR 32220, June 14, 2001; T.D. 
ATF-480, 67 FR 30802, May 8, 2002]