Code of Federal Regulations > Title 27 > Chapter I > Part 19 > Subpart J - Subpart J—Claims

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

REQUIREMENTS FOR FILING CLAIMS

§ 19.262 - General requirements for filing claims.

§ 19.263 - Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond—specific requirements.

§ 19.264 - Claims on spirits returned to bonded premises—specific requirements.

§ 19.265 - Claims relating to spirits lost after tax determination.

§ 19.261 - Scope.

RULES REGARDING CREDITS, ABATEMENT, REMISSION, OR REFUND

§ 19.266 - Claims for credit of tax.

§ 19.267 - Adjustments for credited tax.

§ 19.268 - Allowance of remission, abatement, credit, or refund of tax.

RULES FOR PUERTO RICAN AND VIRGIN ISLANDS SPIRITS

§ 19.269 - Puerto Rican and Virgin Islands spirits.