27 CFR § 46.77
Time and place of filing
April 24, 2020
Disaster loss claims must be filed within 6 months after the date on which the President makes the determination that the disaster has occurred. All forms, including claims for duty on imported products, must be filed with the appropriate TTB officer.
[T.D. ATF-420, 64 FR 71946, Dec. 22, 1999]
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