27 C.F.R. § 46.253

Current through September 30, 2024

Section 46.253 - Destruction of articles by a Presidentially-declared major disaster

After the dealer has paid the floor stocks tax, the dealer may file a claim for refund of tax on articles lost, rendered unmarketable, or condemned because of a Presidentially-declared major disaster. Subpart C of this part prescribes the time, evidence, and procedures for filing such a claim.

27 C.F.R. § 46.253