27 CFR §46.253
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.