Subpart J. Subpart J—Claims

• § 19.261 - Scope.

• Requirements for Filing Claims

  • SECTION § 19.262 - General requirements for filing claims.
  • SECTION § 19.263 - Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond—specific requirements.
  • SECTION § 19.264 - Claims on spirits returned to bonded premises—specific requirements.
  • SECTION § 19.265 - Claims relating to spirits lost after tax determination.

• Rules Regarding Credits, Abatement, Remission, or Refund

  • SECTION § 19.266 - Claims for credit of tax.
  • SECTION § 19.267 - Adjustments for credited tax.
  • SECTION § 19.268 - Allowance of remission, abatement, credit, or refund of tax.

• Rules for Puerto Rican and Virgin Islands Spirits

  • SECTION § 19.269 - Puerto Rican and Virgin Islands spirits.