27 CFR 24.68 - Insurance coverage.

Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms (December 2005)

Permanent Link: http://cfr.vlex.com/vid/24-68-insurance-coverage-19672686

Id. vLex: VLEX-19672686

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US Code - Title 26: Internal Revenue Code - 26 USC 5064 - Sec. 5064. Losses resulting from disaster, vandalism, or malicious mischief

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Text:

TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A - LIQUORS

PART 24 - WINE

subpart c - ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS

24.68 - Insurance coverage.

The remission, abatement, refund, credit, or other relief, of taxes on wine or spirits provided for under this part will be allowed only to the extent that the claimant is not indemnified or recompensed for such tax by any valid claim of insurance or otherwise. (Sec. 201, Pub. L. 85859, 72 Stat. 1382, as amended (26 U.S.C. 5064, 5371))