(a) Adjustment of tax in lieu of refund. In lieu of filing a claim for refund of tax as provided in Sec. 25.283, a brewer may make an adjustment (without interest) to the excise tax return, Form 5000.24, for the amount of tax paid on beer returned to the brewery, voluntarily destroyed, lost, destroyed, or rendered unmerchantable.
(b) Beer returned to brewery other than from which removed. An adjustment may be made on the excise tax return for the amount of tax paid on beer returned to the brewery under Sec. 25.213. The adjustment will be made on the tax return filed for the brewery to which the beer was returned. The adjustment may not be made prior to the return of beer to the brewery. If the brewer is required to file a notice under Sec. 25.213, the adjustment may not be made until the appropriate TTB officer authorizes disposition of the beer.
(c) Beer voluntarily destroyed. An adjustment may be made on the excise tax return for the amount of tax paid on beer voluntarily destroyed under subpart N of this part. The adjustment will be made on the tax return filed for the brewery from which the beer was removed. The adjustment may not be made prior to the destruction of the beer.
(d) Beer lost, destroyed or rendered unmerchantable. An adjustment may be made on the excise tax return for the amount of tax paid on beer lost, destroyed, or rendered unmerchantable under Sec. 25.282. The adjustment will be made on the tax return filed for the brewery from which the beer was removed. A brewer may not make an adjustment prior to notification required under Sec. 25.282(e). When beer appears to have been lost due to theft, the brewer may not make an adjustment to the tax return until establishing to the satisfaction of the appropriate TTB officer that the theft occurred before removal from the brewery and occurred without connivance, collusion, fraud, or negligence on the part of the brewer, consignor, consignee, bailee, or carrier, or the employees or agents of any of them.
(e) Condition of adjustments. (1) All adjustments will be made within 6 months of the return, destruction, loss, or rendering unmerchantable of the beer.
(1) All adjustments will be made within 6 months of the return, destruction, loss, or rendering unmerchantable of the beer.
(2) Adjustment of the tax paid will be made without interest.
(3) An adjustment may not be taken if the brewer was indemnified by insurance or otherwise in respect of the tax.
(f) Records. When brewers make adjustments on the excise tax return in lieu of filing a claim, they shall keep the following records;
(1) For beer returned to the brewery or voluntarily destroyed, the records required by Sec. Sec. 25.283(a)(1), (2), (4), (5), (7), (8), and (10).
(2) For beer lost, destroyed, or rendered unmerchantable, the records required by Sec. 25.283 (a)(1), (2), (5), (b) (2), (3), (4), (5), and (6). (Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5056)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-437, 66 FR 5480, Jan. 19, 2001; T.D. ATF-437a, 66 FR 17809, Apr. 4, 2001]