destroyed by fire, casualty, or act of God, while in the possession or ownership of the manufacturer who removed such articles, or are withdrawn by him from the market. Any claim for allowance under this section shall be filed on Form 2635, in duplicate, with the regional regulatory administrator for the region in which the articles were removed, shall be executed under penalties of perjury, and shall show the date the cigarette papers and tubes were removed from the factory. A claim relating to articles lost or destroyed shall be supported as prescribed in § 285.181. In the case of a claim relating to cigarette papers or tubes withdrawn from the market the schedule prescribed in § 285.191 shall be filed with the regional regulatory administrator for the region in which the articles are assembled. The manufacturer may not anticipate allowance of his claim by making the adjusting entry in a tax return pending consideration and action on the claim. Cigarette papers and tubes to which such a claim relates must be shown as removed on determination of tax in the return covering the period during which such articles were so removed. Upon action on the claim by the regional regulatory administrator he will return the copy of Form 2635 to the manufacturer as notice of such action, which copy, with the copy of any verified supporting schedules, shall be retained by the manufacturer. When such notification of allowance of the claim or any part thereof is received prior to the time the return covering the tax on the cigarette papers or tubes to which the claim relates is to be filed, the manufacturer may make an adjusting entry and explanatory statement in that tax return. Where the notice of allowance is received after the filing of the return and taxpayment of the cigarette papers or tubes to which the claim relates, the manufacturer may make an adjusting entry and explanatory statement in the next tax return(s) to the extent necessary to take credit in the amount of the allowance.

(72 Stat. 1419, as amended; 26 U.S.C. 5705) [T.D. 6961, 33 FR 9490, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975)

§ 285.173 Credit or refund.

The taxes paid on cigarette papers and tubes may be credited or refunded (without interest) to a manufacturer on proof satisfactory to the regional the regulatory administrator that claimant manufacturer paid the tax on cigarette papers and tubes lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such manufacturer, or withdrawn by him from the market. Any claim for credit under this section shall be prepared on Form 2635, in duplicate, and any claim for refund under this section shall be prepared on Form 843, in duplicate. Claims shall include a statement that the tax imposed on cigarette papers and tubes by Chapter 52, I.R.C., or section 7652, I.R.C., was paid in respect to the cigarette papers or tubes covered by the claim, and that the articles were lost, destroyed, or withdrawn from the market within 6 months preceding the date the claim is filed. A claim for credit or refund relating to articles lost or destroyed shall be supported as prescribed in § 285.181, and a claim relating to articles withdrawn from the market shall be accompanied by a schedule prepared and verified as prescribed in §§ 285.191 and 285.193. The original and one copy of Form 2635, claim for credit, or the original of Form 843, claim for refund, shall be filed with the regional regulatory administrator for the region in which the tax was paid, or where the tax was paid in more than one region with the regional regulatory administrator for any one of the regions in which the tax was paid. Upon action by the regional regulatory administrator on a claim for credit he will return the copy of Form 2635 to the manufacturer as notification of allowance or disallowance of the claim or any part thereof, which copy, with the copy of any verified supporting schedules, shall be retained by the manufacturer. When the manufacturer is notified of allowance of the claim for credit or any part thereof he shall make an adjusting entry and explanatory statement in the next tax return(s) to the extent necessary to take credit in the

amount of the allowance. Prior to consideration and action on his claim the manufacturer may not anticipate allowance of his claim by taking credit in his tax return. The duplicate of a claim for refund, with the copy of any verified supporting schedules, shall be retained by the manufacturer.

(72 Stat. 1419, as amended; 26 U.S.C. 5705) [T.D. 6961, 33 FR 9490, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 285.174 Remission.

Remission of the tax liability on cigarette papers and tubes may be extended to the manufacturer liable for the tax where cigarette papers or tubes in bond are lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such manufacturer. Where cigarette papers or tubes are so lost or destroyed the manufacturer shall report promptly such fact, and the circumstances, to the regional regulatory administrator for the region in which the factory is located. If the manufacturer wishes to be relieved of the tax liability thereon he shall also prepare a claim on Form 2635, in duplicate, setting forth the nature, date, place, and extent of the loss or destruction. Both copies of the claim, accompanied by such evidence as is necessary to establish to the satisfaction of the regional regulatory administrator that the claim is valid, shall be filed with the regional regulatory administrator for the region in which the factory is located. Upon action on the claim by the regional regulatory administrator he will return the copy of Form 2635 to the manufacturer as notice of such action, which copy shall be retained by the manufacturer.

(72 Stat. 1419, as amended; 26 U.S.C. 5705) [T.D. 6961, 33 FR 9491, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 285.175 Retention by claimant.

A copy of each claim filed under this subpart, together with any verified supporting schedules, shall be retained by the manufacturer for three years following the close of the year in which filed, and shall be made availa

ble for inspection by any ATF officer upon his request.

(72 Stat. 1423; 26 U.S.C. 5741)

[25 FR 7052, July 26, 1960, as amended by T.D. 6572, 26 FR 8201, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]

LOST OR DESTROYED

§ 285.181 Action by claimant.

Where cigarette papers and tubes are lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, and the manufacturer desires to file claim under the provisions of § 285.172 or § 285.173, he shall indicate on the claim the nature, date, and extent of such loss or destruction. The claim shall be accompanied by such evidence as is necessary to establish to the satisfaction of the regional regulatory administrator that the claim is valid.

(72 Stat. 1419; 26 U.S.C. 5705)

[25 FR 7052, July 26, 1960, as amended by T.D. 6572, 26 FR 8201, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]

WITHDRAWN FROM THE MARKET

§ 285.191 Action by claimant.

Where cigarette papers and tubes are withdrawn from the market and the manufacturer desires to file claim under the provisions of § 285.172 or § 285.173, he shall assemble the articles in or adjacent to a factory if they are to be retained in or received into such factory, or at any suitable place if they are to be destroyed. The manufacturer shall group the articles according to the rate of tax applicable thereto, and shall prepare a schedule of the articles on Form 3069, in triplicate. All copies of the schedule shall be forwarded to the regional regula tory administrator for the region in which the articles are assembled.

(72 Stat. 1419; 26 U.S.C. 5705)

[T.D. 6572, 26 FR 8201, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 285.192 Action by regional regulatory administrator.

Upon receipt of a schedule of cigarette papers and tubes withdrawn from the market, the regional regula

tory administrator may assign an ATF officer to verify the schedule and supervise disposition of the cigarette papers and tubes, or he may authorize the manufacturer to dispose of the articles without supervision by so stating on the original and one copy of the schedule returned to the manufactur

er.

(72 Stat. 1419; 26 U.S.C. 5705)

[T.D. 6572, 26 FR 8202, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 285.193 Disposition of cigarette papers and tubes and schedule.

When so authorized, as evidenced by the regional regulatory administrator's statement on the schedule, the manufacturer shall dispose of the cigarette papers and tubes as specified in the schedule. After the manufacturer has disposed of the articles, he shall execute a certificate on both copies of the schedule returned to him by the regional regulatory administrator, to show the disposition and the date of disposition of the articles. In connection with a claim for allowance, the manufacturer then shall return the original of the schedule to the regional regulatory administrator who authorized such disposition, who will cause such schedule to be associated with the claim, Form 2635, filed under § 285.172. In connection with a claim for credit or refund, the manufacturer shall attach the original of the schedule to his claim for credit, Form 2635, or claim for refund, Form 843, filed under § 285.173. When an ATF officer is assigned to verify the schedule and supervise disposition of the cigarette papers and tubes, such officer shall, upon completion of his assignment, execute a certificate on all copies of the schedule to show the disposition and the date of disposition of the articles. In connection with a claim for allowance, the officer shall return one copy of the schedule to the manufacturer for his records, and in connection with a claim for credit or refund, the officer shall return the original and one copy of the schedule to the manufacturer, the original of which

290.61 Removals, withdrawals, and shipments authorized.

290.61a Deliveries to foreign-trade zonesexport status.

290.62 Restrictions on deliveries of cigars,

cigarettes, and cigarette papers and tubes to vessels and aircraft, as supplies. 290.63 Restrictions on disposal of cigars,

cigarettes, and cigarette papers and tubes on vessels and aircraft. 290.64 Responsibility for delivery or exportation of cigars, cigarettes, and cigarette papers and tubes.

290.65 Liability for tax on cigars, cigarettes, and cigarette papers and tubes. 290.66 Relief from liability for tax. 290.67 Payment of tax.

§ 290.1 Exportation of cigars, cigarettes, and cigarette papers and tubes, without payment of tax, or with drawback of tax.

This part contains the regulations relating to the exportation (including supplies for vessels and aircraft) of cigars, cigarettes, and cigarette papers and tubes, without payment of tax; the qualification of, and operations by, export warehouse proprietors; and the allowance of drawback of tax paid on cigars, cigarettes, and cigarette papers and tubes exported.

[T.D. 6871, 31 FR 48, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 290.2 Forms prescribed.

The Director is authorized to prescribe all forms required by this part. All of the information called for in