Code of Federal Regulations (alpha)

CFR /  Title 27  /  Part 46  /  Sec. 46.253 Destruction of articles by a Presidentially-declared

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.