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Regulations last checked for updates: May 03, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All Titles
Title 27
Chapter I
Part 22
Subpart C - Subpart C—Administrative Provisions
View all text of Subpart C [§ 22.20 - § 22.36]
§ 22.23 - Allowance of claims.
The appropriate TTB officer is authorized to allow claims for losses of tax-free alcohol.
authority:
26 U.S.C. 5001
,
5121
,
5123
,
5206
,
5214
,
5271
,
5311
,
5552
,
5555
,
6056
,
6061
,
6065
,
6109
,
6151
,
6806
,
7805
;
31 U.S.C. 9304
,
9306
source:
T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.
cite as:
27 CFR 22.23
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