(c) That (1) the owner of the article furnished him the amount claimed for payment of the tax, (2) he has filed with the assistant regional commissioner the written consent of such owner to the allowance to the claimant of the credit or refund, and (3) such owner satisfies the requirements of paragraph (a) or (b) of this section. § 170.90 Requirements on persons intending to file claim. Any person who, having paid the tax with respect to an article, desires to claim refund or credit of any amount of such tax to which the provisions of this subpart are applicable must: (a) File a claim, as provided in § 170.91, (b) Comply with any other provisions of law or regulations which may apply to the claim, and (c) If, at the time of filing the claim, neither he nor the owner has sold or contracted to sell the articles involved in the claim, file a bond on Form 2490, as provided by § 170.94. CLAIM PROCEDURE § 170.91 Execution and filing of claim. Claims to which this subpart is applicable shall be executed on Form 843 in accordance with instructions on the form and shall (except as hereinafter provided) be filed with the assistant regional commissioner for the region in which the tax was paid. (For provisions relating to hand-carried documents see § 301.6091-1(b) of this chapter.) Claims for credit or refund of taxes collected by directors of customs, to which the provisions of section 6423, I.R.C., are applicable and which Customs regulations (19 CFR Part 24) require to be filed with the assistant regional commissioner of the region in which the claimant is located, shall be executed and filed in accordance with applicable Customs regulations and this subpart. The claim shall set forth each ground upon which the claim is made in sufficient detail to apprise the assistant regional commissioner of the exact basis therefor. Allegations pertaining to the bearing of the ultimate burden relate to additional conditions which must be established for a claim to be allowed and are not in themselves legal grounds for allowance of a claim. There shall also be attached to the form and made a part of the claim the supporting data required by § 170.92. All evidence relied upon in support of such claim shall be clearly set forth and submitted with the claim. [T.D. 7008, 34 F.R. 3662, Mar. 1, 1969] Claims to which this subpart is applicable, in addition to the requirements of § 170.91, must set forth or contain the following: (a) A statement that the claimant paid the amount claimed as a "tax" as defined in this subpart. (b) If the claim is a superseding claim covering an amount (or any part thereof) claimed in a claim filed on or before April 30, 1958, a statement setting forth the place of filing of such claim, the date of filing thereof, the amount claimed, and information showing that such prior claim was not barred from allowance on April 30, 1958. (c) Full identification (by specific reference to the form number, the date of filing, the place of filing, and the amount paid on the basis of the particular form or return) of the tax forms or returns covering the payments for which refund or credit is claimed. (d) The written consent of the owner to the allowance of the refund or credit to the claimant (where the owner of the article in respect of which the tax was paid furnished the claimant the amount claimed for the purpose of paying the tax). (e) If the claimant (or owner, as the case may be) has neither sold nor contracted to sell the articles involved in the claim, a statement that the claimant (or owner, as the case may be) agrees not to shift, directly or indirectly in any manner whatsoever, the burden of the tax to any other person. (f) If the claim is for refund of a floor stocks tax, or of an amount resulting from an increase in rate of tax applicable to an article, a statement as to whether the price of the article was increased on or following the effective date of such floor stocks tax or rate increase, and, if so, the date of the increase, together with full information as to the amount of such price increase. (g) Specific evidence (such as relevant records, invoices, or other documents, or affidavits of individuals having personal knowledge of pertinent facts) which will satisfactorily establish the conditions to allowance set forth in § 170.89. The assistant regional commissioner may require the claimant to furnish as a part of the claim such additional information as he may deem necessary. § 170.93 Time for filing claim. (a) General. Except as provided in paragraph (c) of this section, credit or refund of any amount of tax to which the provisions of this subpart apply shall not be made unless the claimant files a claim therefor after April 30, 1958, and within the time prescribed by law and in accordance with the provisions of this subpart, and no claim filed before May 1, 1958, for the credit or refund of any amount of tax to which this subpart is applicable shall be held to constitute a claim for refund or credit within the meaning of, or for the purposes of, section 7422 (a), I. R. C. (b) Superseding claims. Any claimant who on or before April 30, 1958, filed a claim for any amount to which this subpart applies may, if such claim was not barred from allowance on April 30, 1958, file a superseding claim after April 30, 1958, and on or before April 30, 1959, conforming to the requirements -of this subpart and covering the amount (or any part thereof) claimed in such prior claim. (c) Suits instituted before June 15, 1957. Any claimant who instituted a suit before June 15, 1957, for recovery of any amount to which this subpart applies, shall not be barred by this section from the maintenance of such suit as to any such amount claimed in such suit on such date if in such suit he establishes the conditions to allowance in this subpart with respect to such amount. BONDS § 170.94 Bond, Form 2490. Each claim for a refund or credit of tax on articles which the claimant or owner, as the case may be, has neither sold nor contracted to sell at the time of filing of the claim must be accompanied by a bond on Form 2490. The bond shall be executed by the claimant or the owner of the articles, as the case may be, in accordance with the provisions of this subpart and the instructions printed on the form. Such bond shall be conditioned that there will be no relief or shifting of the ultimate burden of the tax to any other person. The penal sum shall not be less than the amount of tax claimed on all articles which have not been sold or contracted for sale at the time of filing of the claim. Bonds required by this subpart shall be given with corporate surety or with collateral security. A separate bond must be filed for each claim. § 170.95 Corporate surety. Surety bonds required by this subpart may be given only with corporate sureties holding certificates of authority from, and subject to the limitations prescribed by the Secretary of the Treasury as set forth in the current revision of Treasury Department Circular 570. [TD. 6895, 31 F.R. 11974, Sept. 13, 1966] § 170.95a Filing of powers of attorney. Each bond, and each consent to changes in the terms of a bond, shall be accompanied by a power of attorney authorizing the agent or officer who executed the bond or consent to so act on behalf of the surety. The assistant regional commissioner who is authorized to approve the bond, may, when he deems it necessary, require additional evidence of the authority of the agent or officer to execute the bond or consent. (61 Stat. 648; 6 U.S.C. 6, 7) [T.D. 6895, 31 F.R. 11974, Sept. 13, 1966] § 170.95b Execution of powers of attor ney. The power of attorney shall be prepared on a form provided by the surety company and executed under the corporate seal of the company. If the power of attorney submitted is other than a manually signed original, it shall be accompanied by certification of its validity. (61 Stat. 648; 6 U.S.C. 6, 7) [T.D. 6895, 31 FR. 11974, Sept. 13, 1966] § 170.96 Deposit of securities in lieu of corporate surety. In lieu of corporate surety, the principal may pledge and deposit securities which are transferable and are guaranteed as to both interest and principal by the United States, in accordance with the provisions of 31 CFR Part 225. § 170.97 Authority to approve bonds. Assistant regional commissioners are authorized to approve all bonds required by this subpart. § 170.98 Termination of liability. Bonds on Form 2490 will be terminated by the assistant regional commissioner on receipt of satisfactory evidence that the person giving the bond has disposed of the articles covered by the bond and that he bore the ultimate burden of the amount claimed and that no understanding or agreement exists whereby he will be relieved of such burden or shift such burden to another person. § 170.99 Release of pledged securities. Securities of the United States, pledged and deposited as provided by § 170.96, shall be released only in accordance with the provisions of 31 CFR Part 225. When the assistant regional commissioner is satisfied that they may be released, he shall fix the date or dates on which a part or all of such securities may be released. At any time prior to the release of such securities, the assistant regional commissioner may, for proper cause, extend the date of release for such additional length of time as he deems necessary. It is an offense punishable by fine and imprisonment for anyone to make or cause to be made any false or fraudulent claim upon the United States, or to make any false or frauduent statements, or representations, in support of any claim, or to falsely or fraudulently execute any documents required by the provisions of the internal revenue laws, or any regulations made in pursuance thereof. Subpart F-Transfer of Virgin Islands Spirits From Customs Custody to Internal Revenue Bond SOURCE: The provisions of this Subpart F contained in T.D. 7111, 36 F.R. 8668, May 11, 1971, unless otherwise noted. § 170.121 Scope of subpart. The regulations in this subpart prescribe the requirements necessary to implement section 5232, I.R.C., as it relates to spirits produced in the Virgin Islands and brought into the United States in bulk containers. The regulations provide for the transfer of such spirits to internal revenue bond, their storage in and withdrawal from bond, the determination of tax, the application of certain loss provisions, the filing of returns, reports, and claims, and the keeping of records. § 170.122 Applicability of other regulations. (a) Subpart C of this part. The provisions of Subpart C of this part shall be applicable to spirits brought into the United States from the Virgin Islands and transferred under the provisions of this subpart to internal revenue bond and any reference in Subpart C of this part to imported spirits shall be deemed to include spirits brought into the United States from the Virgin Islands. (b) Part 201 of this chapter. The provisions of Part 201 of this chapter shall, to the extent that they are not in conflict with the provisions of this subpart, be applicable to spirits brought into the United States from the Virgin Islands to the same extent as they apply to imported spirits. (c) Part 250 of this chapter. All provisions of Part 250 of this chapter as they relate to the bringing of spirits into the United States from the Virgin Islands remain in full force and effect except as they may be in conflict with the provisions of this subpart. § 170.123 Meaning of terms. When used in this subpart, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meaning ascribed in Part 201 of this chapter: Provided, That the term "in bond" shall, as used in this subpart, refer to spirits possessed under bond to secure payment of the internal revenue tax imposed by section 7652, I.R.C. TRANSFERS TO INTERNAL REVENUE the Distilled spirits brought into United States from the Virgin Islands in bulk containers of 5 gallons or more capacity may. under the provisions of this subpart, be withdrawn by the proprietor of a distilled spirits plant from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of his plant, without payment of the internal revenue tax, including rectification tax, if any, imposed on such spirits by section 7652, I.R.C. Such spirits so withdrawn and transferred to a distilled spirits plant (a) may not be bottled in bond under section 5233, I.R.C., (b) may be redistilled or denatured only if of 185° or more of proof, and (c) may be withdrawn from internal revenue bond for any purpose authorized by chapter 51, Internal Revenue Code, in the same manner as domestic distilled spirits. Spirits transferred from customs custody to the bonded premises of a dis tilled spirits plant under the provisions of this subpart shall be received and stored thereat, and withdrawn or transferred therefrom, subject to the provisions of this subpart and applicable provisions of Part 201 of this chapter. The person operating the bonded premises of the distilled spirits plant to which spirits are transferred under the provisions of this subpart shall become liable for the tax on distilled spirits withdrawn from customs custody under section 5232, I.R.C., upon release of the spirits from customs custody, and the importer shall thereupon be relieved of his liability for such tax. (82 Stat. 1328, as amenaea; 26 U.S.C. 5232) § 170.125 Application, Form 2609. The proprietor of a distilled spirits plant desiring to withdraw distilled spirits as authorized in § 170.124, shall for each withdrawal submit an application on Form 2609, in quadruplicate, to the internal revenue officer in charge. The application shall appropriately identify the distilled spirits to be withdrawn, and shall be modified by the applicant to cover the transfer of distilled spirits from customs custody, by naming the port of entry through which the spirits are to be withdrawn, and inserting in the "Remarks" item the name and address of the assistant regional commissioner for the region in which is located the plant to which the spirits are to be transferred. If the proprietor's bond on Form 2601 is in the maximum penal sum, or, if in less than the maximum penal sum, is sufficient to cover the tax on the spirits to be transferred in addition to all other liabilities chargeable against such bond, the internal revenue officer shall approve all copies of the Form 2609, forward one copy to his assistant regional commissioner, return the original and one copy to the proprietor and retain the remaining copy. (See § 170.130 with respect to need for consent of surety on bond, Form 2601.) The proprietor shall forward the original of Form 2609 to the importer or other person responsible for the release of the spirits from customs custody, who shall submit the form, with the related entry for consumption or withdrawal for consumption forms, to the director of customs from whose custody it is proposed to withdraw the distilled spirits. The proprietor shall retain the remaining copy of Form 2609. (68A Stat. 907, as amended, 72 Stat. 1322, 82 Stat. 1328, as amended; 26 U.S.C. 7652, 5007, 5232) § 170.126 Gauge and certification. (a) Gauge. If Virgin Islands spirits to be transferred from customs custody to internal revenue bond as provided in this subpart are not gauged by an insular gauger at the time of their withdrawal from an insular bonded warehouse, as provided in § 250.204 of this chapter, the insular consignor shall effect a gauge of each bulk container and shall prepare a report of such gauge, in duplicate, and attach both copies to the certificate required by $ 250.205 of this chapter. If the gauge is made by the insular gauger, his report of gauge shall be prepared in duplicate and both copies shall be attached to the certificate. (b) Certification. The certificate prescribed by § 250.205 of this chapter shall be prepared in duplicate if the Virgin Islands spirits are to be transferred from customs custody to internal revenue bond. Both copies of the certificate, with the applicable gauge report attached, shall be filed with the director of customs at the port of entry. The original of the certificate and related report of gauge shall be attached to the original of Form 236 by the customs officer responsible for preparation of the Form 236 in accordance with § 170.127. The remaining copy of the certificate and related report of gauge shall be retained by the customs officer. The director of customs will not release distilled spirits without payment of internal revenue tax until the approved Form 2609 prescribed in § 170.125 has been received from the proprietor of the distilled spirits plant. Prior to release from customs custody, the customs officer shall inspect the spirits, and, if it appears that losses in transit were sustained from any container, he shall gauge the spirits in such container. The customs officer shall prepare Form 236 (in quadruplicate, when the spirits are to be removed in packages; in quintuplicate, when the spirits are to be removed by pipeline or by bulk conveyance) appropriately modified to show: (a) Serial number and date of the Form 2609, (b) Customs port of entry and entry number, (c) The consignee, (d) Kind of spirits, (e) The name of the importer, (f) The name of the producer, followed by "Virgin Islands", (g) If in packages, the serial numbers thereof, (h) The number and date of the pertinent Form 27-B Supplemental, (i) The applicable rate of rectification tax (if any), (j) Method of transfer, (k) Elements of bulk gauge (if any), (o) Signature and title of the customs officer in lieu of the proprietor. When shipments are made in tanks, tank barges, sealand containers, or similar bulk containers (other than barrels, drums, or similar portable containers), the results of the inspection or the details of the gauge of each such bulk container shall be reported separately. In the case of barrels, drums, or similar portable containers, the results of the inspection shall be reported on the Form 236 and the details of the gauge, if any, shall be reported on Form 2630 in triplicate. On compliance with the requirements of customs regulations, and on completion of Form 236 (and Form 2630, if prepared), the customs officer shall release the spirits for transfer, retain one copy of Form 236 (and Form 2630, if any), forward one copy of Form 236 to the assistant regional commissioner at the address shown on Form 2609, and forward the original and remaining copy (or copies) of Form 236 (and Form 2630, if any) to the internal revenue officer at the distilled spirits plant. (68A Stat. 907, as amended, 72 Stat. 1322, 82 Stat. 1328, as amended; 26 U.S.C. 7652, 5007, 5232) § 170.128 Bulk conveyances to be sealed. When a shipment of distilled spirits from customs custody to the distilled spirits plant is made in a tank, tank barge, sealand container, tank car, tank truck, or similar bulk conveyance, all openings affording access to the spirits shall be sealed by the customs officer with customs seals in such manner as will prevent unauthorized removal of spirits through such openings without detection. (68A Stat. 907, as amended, 72 Stat. 1322, 82 Stat. 1328, as amended; 26 U.S.C. 7652, 5007, 5232) spirits may, subject to all requirements of the customs laws and regulations, be transferred by pipeline from the vessel or barge through weighing tanks or other suitable measuring tanks into locked storage tanks on the bonded premises of the distilled spirits plant, or directly into locked storage tanks on such premises provided such storage tanks are equipped with suitable measuring devices for correctly indicating the actual contents therein. In all such cases of pipeline transfers, the distilled spirits shall be transferred under customs supervision, and released for deposit in the distilled spirits plant. (68A Stat. 907, as amended, 72 Stat. 1322, 82 Stat. 1328, as amended; 26 U.S.C. 7652, 5007, 5232) § 170.130 Consent of surety on bond. Application on Form 2609, prepared as provided in § 170.125, to receive Virgin Islands spirits shall not be approved unless the proprietor has filed a consent of surety on Form 1533 to extend the terms of his existing bond, Form 2601, if such bond was in effect before May 1, 1971. The consent shall contain a statement of purpose as follows: To continue in effect said bond (including all extensions or limitations of terms and conditions previously consented to and approved), notwithstanding that the principal may from time to time withdraw from customs custody spirits brought into the United States from the Virgin Islands under the provisions of 26 U.S.C. 5232. DEPOSIT, STORAGE, TRANSFER, AND § 170.131 Transaction forms and rec ords. Deposit, transfer, and withdrawal forms, and records pertaining to spirits transferred to internal revenue bond under the provisions of this subpart shall be marked to show (a) in lieu of the word "Imported", as required in Part 201 of this chapter for imported spirits, the words "Virgin Islands" or the abbreviation "V.I.", (b) the serial number and date of the Form 27-B Supplemental under which the spirits were produced, and (c) whether liability for rectification tax was incurred prior to receipt in internal revenue bond, and, if so, the rate of the applicable tax. Separate records shall be maintained for such spirits in the same manner as for imported spirits, except that the record of deposits and the summary of deposits and withdrawals, Form |