Each proprietor of bottling premises qualified to defer payment of tax under the provisions of this subpart shall, in addition to the records required under the provisions of 26 CFR Part 201, prepare summaries, in proof gallons, of additions to and removals from controlled stock as follows: (a) Daily summary of additions to controlled stock. Additions to controlled stock shall be summarized daily, showing separately (1) spirits received on withdrawal from internal revenue bond under section 5174(a) (2), I.R.C., and (2) all other additions to controlled stock. Each summary shall be supported, as applicable, by copies of Forms 179 covering spirits withdrawn from internal revenue bond on determination of tax; by invoices or other commercial documents covering other tax-determined domestic spirits received for rectification or bottling; by batch records, Forms 122, reporting imported spirits (other than those received from internal revenue bond), alcoholic flavoring materials, wines, and products made with wine, dumped for use in rectified distilled spirits products; and by Forms 122 covering returned distilled spirits products dumped for reprocessing or rebottling. (b) Daily summary of removals from controlled stock. In addition to the daily summary of removals required under $201.623 (h) of this chapter, removals from controlled stock shall be summarized daily, showing separately (1) removals, (2) spirits voluntarily destroyed, (3) determined breakage after completion, and determined casualty losses, and (4) losses or gains disclosed by inventories: Provided, That removals in cases may, in lieu of being reported in the proof gallon total of removals, be recorded in the summary by number of cases, wine gallons per case, and proof of the contents but, if that is done, the proprietor shall, on request by an internal revenue officer, promptly convert the (3) Removals of controlled stock (total proof gallons of items required by paragraph (b) of this section to be summarized daily). A copy of each return period summary required by this paragraph shall be delivered to the assigned officer on or before the third business day preceding the due date for filing the return for that period. § 170.62 Record of tax liability. Each proprietor of bottling premises qualified to defer payment of tax under the provisions of this subpart shall maintain a record of the tax-determined liability assumed by him on spirits withdrawn from internal revenue bond under the provisions of section 5174(a) (2), I.R.C. Such record shall show, in chronological order, the tax liability on each lot of such spirits received on the bottling premises (unless previously entered therein as required by this section), the amount of tax paid and credited with each return, and the daily balance of outstanding liability on spirits received on the bottling premises. Each entry on the record shall show, as to each receipt of spirits, the date of receipt, the serial number of the withdrawal Form 179, and the liability assumed; and as to each tax return on Form 4077, the period covered by the return, the date filed, and the amount credited and paid. Where an entire lot of spirits withdrawn from internal revenue bond under the provisions of section 5174(a) (2), I.R.C., is lost prior to receipt on the bottling premises, the proprietor shall, at the time he makes the report required by $201.484 of this chapter, enter the total tax liability on such spirits in his tax liability accounting; and where any lot of spirits so withdrawn has been in transit for two return periods following the return period in which falls the 21st day after the date of the certificate of tax determination on the withdrawal form, the liability thereon, if not previously entered into the tax liability accounting, shall, at the beginning of the third return period next succeeding that in which fell the said 21st day, be entered by the proprietor in his tax liability accounting. The record shall also show, as of the close of each return period, but not as a part of the tax liability accounting, the serial numbers of the Forms 179 and the tax liability assumed thereon, for those spirits which were in transit at the close of each return period, showing separately those which were in transit less than 21 days and those which were in transit 21 days or more. Notwithstanding any provisions of this subpart with respect to the method of computing the tax to be paid with the return on Form 4077, or of maintaining records of tax liability, amounts paid or credited on returns filed under the provisions of § 170.46 shall be considered to be in satisfaction of the oldest outstanding liability in respect of taxdetermined spirits withdrawn under the provisions of section 5174 (a) (2), I.R.C. Subpart D-[Reserved] Subpart E-Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer SOURCE: The provisions of this Subpart E contained in T.D. 6323, 23 F.R. 7886, Oct. 11, 1958, unless otherwise noted. GENERAL § 170.85 Scope of regulations in this subpart. The regulations in this subpart relate to the limitations imposed by section 6423, I. R. C., on the refund or credit of tax paid or collected in respect to any article of a kind subject to a tax imposed by part I, subchapter A of chapter 51, I. R. C., or by any corresponding provision of prior internal revenue laws. § 170.86 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 this section. Article. The commodity in respect to which the amount claimed was paid or collected as a tax. An Assistant regional commissioner. assistant regional commissioner (alcohol and tobacco tax) who is responsible to, and functions under the direction and supervision of, a regional commissioner of internal revenue. Claimant. Any person who files a claim for a refund or credit of tax under this subpart. Director. The Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Treasury Department, Washington 25, D. C. Director of customs. The officer who has jurisdiction over all customs activities of a customs district, including district directors of customs at headquarters ports other than the Port of New York, N.Y., the regional commissioner of customs, the deputy and assistant regional commissioners of customs for Customs Region II at the Port of New York, N.Y., and, as applicable, port directors at ports not designated as headquarters ports. I. R. C. Internal Revenue Code of 1954, as amended. Owner. A person who, by reason of a proprietary interest in the article, furnished the amount claimed to the claimant for the purpose of paying the tax. Person. An individual, a trust, estate, partnership, association, company, or corporation. Regional commissioner. The regional commissioner in a region. Tax. Any tax imposed by part I, subchapter A of chapter 51, I. R. C., or by any corresponding provision of prior internal revenue laws, and in the case of any commodity of a kind subject to a tax under such part, any tax equal to any such tax, any additional tax, or any floor stocks tax. The term includes an exaction denominated a "tax", and any penalty, addition to tax, additional amount, or interest applicable to any such tax. [T.D. 6323, 23 F.R. 7886, Oct. 11, 1958, as amended by T.D. 7005, 34 F.R. 2248, Feb. 15, 1969] § 170.87 Applicability to certain credits or refunds. The provisions of this subpart apply only where the credit or refund is claimed on the grounds that an amount of tax was assessed or collected erroneously, illegally, without authority, or in any manner wrongfully, or on the grounds that such amount was excessive. This subpart does not apply to: (a) Any claim for drawback, (b) Any claim made in accordance with any law expressly providing for credit or refund where an article is withdrawn from the market, returned to bond, or lost or destroyed, (c) Any amount claimed with respect to an article which has been lost, where a suit or proceeding was instituted before June 15, 1957, and (d) Any claim based solely on errors in computation of the quantity of an article subject to tax or on mathematical errors in computation of the amount of the tax due, or to any claim in respect of tax collected or paid on an article seized and forfeited, or destroyed, as contraband. Any suit or proceeding, with respect to any amount to which the provisions of this subpart would apply, which was barred on April 30, 1958, shall remain barred, and no claim for credit or refund of any such amount which was barred from allowance on April 30, 1958, shall be allowed after such date in any amount. For the purposes of this subpart, the claimant, or owner, shall be treated as having borne the ultimate burden of an amount of tax only if: (a) He has not, directly or indirectly, been relieved of such burden or shifted such burden to any other person, (b) No understanding or agreement exists for any such relief or shifting, and (c) If he has neither sold nor contracted to sell the articles involved in such claim, he agrees that there will be no such relief or shifting, and furnishes bond as provided in § 170.94. entitled to credit or refund of the amount claimed, establishes: (a) That he bore the ultimate burden of the amount claimed, or (b) That he has unconditionally repaid the amount claimed to the person who bore the ultimate burden of such amount, or (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. commissioner The assistant regional 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. [T.D. 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 F.R. 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 § 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. Subparts F-N-[Reserved] Subpart O-Losses Caused by Disaster After June 30, 1959 SOURCE: The provisions of this Subpart O contained in T.D. 6400, 24 F.R. 5828, July 22, 1959, unless otherwise noted. § 170.301 Scope of subpart. The regulations in this subpart prescribe the requirements necessary to implement section 5064, I.R.C., concerning payments which may be made by the |