27 CFR 28.335 - Disallowance of claim.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart P [§ 28.331 - § 28.335]

§ 28.335 - Disallowance of claim.

If a claim for drawback of tax is not allowed in full, the appropriate TTB officer shall notify the claimant in writing of the reasons for any disallowance.

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335, 1336; 19 U.S.C. 1309,81c,26.S.C. 5055, 5062) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71726, Dec. 11, 1979; T.D. TTB-8, 69 FR 3835, Jan. 27, 2004]

authority: 5 U.S.C. 552(a); 19 U.S.C. 81c,1202; 26 U.S.C. 5001,5007,5008,5041,5051,5054,5061,5121,5122,5201,5205,5207,5232,5273,5301,5313,5555,6109,6302,7805; 27 U.S.C. 203,205; 44 U.S.C. 3504(h)

source: 25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004

cite as: 27 CFR 28.335