a claim for relief in accordance with § 252.317. Where circumstances may warrant, extensions of additional time for submission of the proof and claim may be granted by the regional regulatory administrator. Where such proof and claim are not filed within the 30day period, or such extensions as the regional regulatory administrator may grant, the tax on the wine diverted or lost will be assessed, or liability asserted against the bond covering the shipment, as the case may be. (72 Stat. 1381; 26 U.S.C. 5370) § 252.317 Filing of claims. Claims, for remission of tax on the wine under § 252.315, shall be filed on Form 2635, in duplicate, with the regional regulatory administrator, and shall set forth the following: (a) The name, address, and capacity of the claimant; (b) The name, registry number, and location of the bonded wine cellar from which the wine was withdrawn; (c) The date, penal sum, and form number of the bond under which withdrawal and shipment was made; (d) Identification (including serial numbers, if any) and location of the container or containers from which the wine was lost; (e) The quantity of wine lost from each container, and the total quantity of wine covered by the claim; (f) The total amount of tax for which the claim is filed; (g) The date of the loss (or, if not known, date of discovery), the cause thereof, and all the facts relative thereto; (h) Name of the carrier; (i) If lost by theft, the facts establishing that the loss did not occur as the result of any connivance, collusion, fraud, or negligence on the part of the exporter, owner, consignor, consignee, bailee, or carrier, or the agents or employees of any of them; and (j) Whether the claimant is indemnified or recompensed in respect of the tax on the wine lost, and, if so, the amount and nature of such indemnity or recompense and the actual value of the wine, less the tax. The claim shall be signed by the exporter or his authorized agent under the penalties of perjury, and shall be supported (whenever possible) by affidavits of persons having personal knowledge of the loss. The regional regulatory administrator may require such further evidence as he deems necessary. (68A Stat. 749, 72 Stat. 1381, 1382; 26 U.S.C. 6065, 5370, 5371) § 252.318 Action on claim. Action on claims filed under § 252.317 shall be, insofar as applicable, in accordance with the procedure prescribed in § 252.304. (72 Stat. 1381; 26 U.S.C. 5370) BEER § 252.320 Loss of beer in transit. When, on receipt by the regional regulatory administrator of Form 1689 from the officer required to certify it under the provisions of Subpart N, it is disclosed that there has been a loss of beer after removal from the brewery without payment of tax and while in transit to (a) the port of export, (b) the vessel or aircraft, or (c) the foreign-trade zone, as the case may be, and the report of the certifying officer shows that such loss was a normal one caused by casualty, leakage, or spillage, the regional regulatory administrator will allow the loss. Where it is disclosed that the loss is large or unusual, the regional regulatory administrator shall conduct an investigation of the loss. Where the investigation discloses that the loss in transit has occurred by reason of casualty, leakage, or spillage, credit for the loss will be allowed. Where the investigation discloses evidence indicating that the loss resulted from theft or from fraud, the regional regulatory administrator will afford the brewer opportunity to submit a written explanation with respect to the causes of such loss before taking further action. (72 Stat. 1333, 1334, 1335; 26 U.S.C. 5051. 5053, 5056) § 252.321 Tax assessed on loss not accounted for. Where a loss of beer in transit, as described in § 252.320, has not been explained to the satisfaction of the regional regulatory administrator, an assessment shall be made against the brewer in a sufficient amount to cover the tax on the quantity of beer not satisfactorily accounted for. (72 Stat. 1333, 1334; 26 U.S.C. 5051, 5053) Subpart P-Action on Claims § 252.331 Claims supported by bond, Form 2738. On receipt of a claim for drawback of tax on distilled spirits or wines on which the tax has been determined, and of the evidence of exportation required by § 252.40, or of lading for use on vessels or aircraft required by § 252.41, or of deposit in a foreigntrade zone or of deposit of distilled spirits in a customs bonded warehouse, as required by § 252.42, as the case may be, the regional regulatory administrator shall, if a good and sufficient bond has been filed as provided in § 252.65, and the notice of removal has been properly completed, allow the claim in accordance with the rate of drawback established in respect of the particular spirits or wines on which claim is based and charge the amount allowed against the bond. On receipt of the original of the claim properly executed by the appropriate customs official or armed services officer, as required by this part, and, in the case of claims on Form 1582-A, the certificate of tax determination, Form 2605, the regional regulatory administrator shall give appropriate credit to the bond. (46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336, as amended, 84 Stat. 1965; 19 U.S.C. 1309, 81c, 26 U.S.C. 5062, 5066) [T.D. 7112, 36 FR 8583, May 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975] § 252.332 Claim against bond. Where any claim supported by a bond has been allowed and charged against the bond under the provisions of § 252.331, and the original of the claim properly executed by the appropriate customs official or armed services officer as required by this part, is not received by the regional regulatory administrator within three months of the date the claim was allowed, or where the distilled spirits or wines are not otherwise accounted for in accordance with this part, the regional regulatory administrator shall advise the claimant of the facts, and notify him that unless the original of the claim, properly executed as required by this part, is received by the regional regulatory administrator within 30 days of the date of such notice, a written demand will be made upon the principal and the surety for repayment to the United States of the full amount of such drawback, plus interest at the rate of 6 percent from the time the drawback is paid: Provided, That the regional regulatory administrator may, where in his opinion the circumstances warrant it, grant the claimant such additional extension of time beyond 30 days as may be necessary to accomplish the required filing. (72 Stat. 1336; 26 U.S.C. 5062) § 252.333 Where no bond is filed. Where a claim for drawback of tax on distilled spirits or wines on Form 1582, Form 1582-A, or Form 1629, is not supported by a bond on Form 2738, and in all cases where claim for drawback of tax on beer is made on Form 1582-B, the regional regulatory administrator shall, on receipt by him of the original of the claim properly executed by the appropriate customis official or armed services officer, as required by this part, examine the claim to determine that it has been properly completed. He shall then, on receipt of the evidence of exportation required by § 252.40, or of lading for use on vessels or aircraft required by § 252.41, or of deposit in a foreign-trade zone or a customs bonded warehouse as required by § 252.42, as the case may be, and, in the case of claims on Form 1582-A, the certificate of tax determination, Form 2605, allow the claim in the amount of the tax paid on the beer or the tax paid or determined on the distilled spirits or wines on which the claim is 40-071 0-79--63 based and which were exported, laden as supplies on vessels or aircraft, or deposited in a foreign-trade zone or a customs bonded warehouse, as the case may be. (46 Stat. 690, 691, as amended, 48 Stat. 999, as amended, 72 Stat. 1327, 1335, 1336, 84 Stat. 1965; 19 U.S.C. 1309, 1311, 81c, 26 U.S.C. 5009, 5055, 5062, 5066) [T.D. 7112, 36 FR 8584, May 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975] § 252.334 Credit allowance. Where the claimant has indicated that he desires the amount of drawback allowed to be credited against internal revenue taxes determined by him but not yet paid, the regional regulatory administrator shall prepare Form 2639, in triplicate, and forward the original to the claimant. Where the credit relates to tax determined distilled spirits, procedure for taking the credit shall be in accordance with the procedures set forth in Part 201 of this chapter. Where the credit relates to tax-determined wines, procedure for taking the credit shall be in accordance with the procedures set forth in Part 240 of this chapter. No credit may be given for drawback of the tax on beer nor may one class of tax be credited to another. (72 Stat. 1327, 1336; 26 U.S.C. 5009, 5062) Sec. Subpart C-Taxes 270.21 Cigar tax rates. 270.22 Determination of wholesale price of large cigars. 270.23 Cigarette tax rates. 270.24 Classification of cigarettes. 270.26 Persons liable for tax. 270.27 Assessment. Subpart D—Administrative Provisions 270.41 Forms prescribed. 270.42 Authority of ATF officers to enter premises. 270.43 Interference with administration. 270.44 Disposal of forfeited, condemned, and abandoned cigars and cigarettes. 270.45 Alternate methods or procedures. 270.46 Emergency variations from requirements. 270.47 Other businesses within factory. 270.48 Penalties and forfeitures. Subpart E-Qualification Requirements for 270.61 Persons required to qualify. 270.65 Trade name certificate. 270.66 Bond. 270.67 Blanket bond. 270.68 Power of attorney. 270.69 Factory premises. 270.70 Separation of and access to factory. 270.71 Factories established prior to October 1, 1961. 270.72 Use of factory premises. 270.73 Additional information. 270.74 Investigation of applicant. 270.75 Issuance of permit. 270.76 Retention of permit and supporting documents. 270.135 Strengthening bond. 270.136 Superseding bond. 270.137 Extension of coverage of bond. 270.138 Approval of bond and extension of coverage of bond. 270.139 Termination of bond. 270.140 Release of pledged securities. 270.141 Tax payments in the case of bonds executed before June 24, 1959. 270.142 Tax payments in the case of bonds executed before September 24, 1965. Subpart H-Operations by Manufacturers DETERMINATION AND PAYMENT OF TAXES ON CIGARS AND CIGARETTES 270.161 Determination of tax and method of payment. 270.162 Semimonthly tax return. 270.163 Semimonthly tax return periods. 270.164 Adjustments in the semimonthly return. 270.165 Times for filing return. semimonthly Abatement of assessment. Allowance of tax. 270.283 Credit or refund of tax. 270.284 Remission of tax liability. 270.286 Refund of overpayment. 270.287 Remission of tax liability on short age. CIGARS AND CIGARETTES LOST OR DESTROYED 270.301 Action by claimant. CIGARS AND CIGARETTES WITHDRAWN FROM THE MARKET 270.311 Action by claimant. 270.312 Action by regional regulatory administrator. 270.313 Disposition of cigars and cigarettes and schedule. Subpart J-Suspension and Discontinuance of Operations by Manufacturers 270.331 Discontinuance of operations. 270.332 Suspension and revocation of permit. AUTHORITY: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, unless otherwise noted. SOURCE: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. Subpart A-Scope of Regulations § 270.1 Manufacture of cigars and cigarettes. This part contains the regulations relating to the manufacture of cigars and cigarettes; the payment by manufacturers of tobacco products of internal revenue taxes imposed by Chapter 52 of the Internal Revenue Code; and the qualification of and operations by manufacturers of tobacco products. [T.D. 6871, 31 FR 32, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975] § 270.2 Territorial extent. The provisions of the regulations in this part shall apply in the several States of the United States and the District of Columbia. Subpart B-Definitions § 270.11 Meaning of terms. When used in this part and in forms prescribed under this part, the following terms shall have the meanings given in this section, unless the context clearly indicates otherwise. Words in the plural form shall include the singular, and vice versa, and words indicating the masculine gender shall include the feminine. The terms "includes" and "including" do not exclude things not listed which are in the same general class. Assistant Director (Regulatory Enforcement). The Assistant Director for regulatory enforcement activities in the Bureau of Alcohol, Tobacco and Firearms, who is responsible to, and functions under the direction and supervision of, the Director. ATF officer. An officer of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any function relating to the administration or enforcement of this part. CFR. The Code of Federal Regulations. Cigar. Any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of paragraph (2) of the definition for cigarette). Cigarette. (1) Any roll of tobacco wrapped in paper or in any substance not containing tobacco, and (2) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1) of this definition. Determined or determination. When used with respect to the tax on cigars and cigarettes, determined or determination means that the quantity and kind (small cigars, large cigars, small cigarettes, large cigarettes) of cigars and cigarettes and wholesale price of large cigars to be removed subject to tax have been established as prescribed by this part so that the tax payable with respect thereto may be calculated. Director. The Director, Washington, D.C. District director. A district director of internal revenue. Export warehouse. A bonded internal revenue warehouse for the storage of cigars, cigarettes, and cigarette papers and tubes, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States. Export warehouse proprietor. Any person who operates an export warehouse. Factory. The premises of a manufacturer of tobacco products as described in his permit issued under Chapter 52, I.R.C. In bond. The status of cigars, cigarettes, and cigarette papers and tubes, which come within the coverage of a bond securing the payment of internal revenue taxes imposed by section 5701 or section 7652, I.R.C., and in respect to which such taxes have not been de |