U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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All TitlesTitle 27Chapter IPart 19Subpart J - Subpart J—Claims
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(a) The provisions of 26 U.S.C. 5008,authorizing,remission,credit,or,also;
(2) Voluntary destruction of spirits in bond;
(3) Spirits returned to bonded premises after withdrawal without payment of tax; and
(4) Spirits returned to bonded premises after withdrawal upon tax determination.
(b) In addition to the information required by § 19.263, claims relating to spirits lost in bond must show the name of the producer and the serial number and date of the formula under which produced, if any.
