Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms (December 2005)
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TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER B - TOBACCO
PART 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
subpart c - DISASTER LOSS CLAIMS
46.77 - Time and place of filing.
Disaster loss claims must be filed within 6 months after the date on which the President makes the determination that the disaster has occurred. All forms, including claims for duty on imported products, must be filed with the appropriate ATF officer.
[T.D. ATF 420, 64 FR 71946, Dec. 22, 1999]
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