19 U.S.C. 81c); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053))

and shall mark each copy of TTB Form 5100.11 “Canceled”, note the date thereon, return both copies to the principal, and, if the spirits are in customs custody, release them for return. The principal shall retain one copy of the canceled TTB Form 5100.11 and file one copy with the appropriate TTB officer identified on the form. (Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended (

identification of the containers; (e) Proof of spirits; (f) Reason for the return; and (g) Planned disposition of the returned spirits. (Approved by the Office of Management and Budget under control number 1512-0206) (Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (

(e) Total wine gallons for each tax class of wine; and (f) Reason for the return. (Approved by the Office of Management and Budget under control number 1512-0292) (Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

. (46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19 U.S.C. 1309, 81c, 26 U.S.C. 5055) [25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 15, 1969. Redesignated at 40 FR

for drawback on both copies of the form, file one copy of the claim with the appropriate TTB officer, and retain the remaining copy for his files. (46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19 U.S.C. 1309, 81c, 26 U.S.C. 5055)

19 U.S.C. 1309, 26 U.S.C. 5062, 5214, 5362) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975]

spillage, credit for the loss will be allowed. When the investigation discloses evidence indicating that the loss resulted from theft or from fraud, the appropriate TTB officer will afford the brewer opportunity to submit a written explanation with respect to the causes of the loss before taking further action. (Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended, 1335, as amended (

. 1358, as amended (26 U.S.C. 5204)) [T.D. ATF-198, 50 FR 8535, Mar. 1, 1985, as amended by T.D. ATF-438, 66 FR 5481, Jan. 19, 2001]

26 U.S.C. 5204))

§30.23). If the distilled spirits contain dissolved solids, temperature-correction of the hydrometer reading by the use of this table would result in apparent proof rather than true proof. (Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5204

§31.65(a). (26 U.S.C. 5122)

§31.67. (26 U.S.C. 5121)

(26 U.S.C. 5121) (Approved by the Office of Management and Budget under control number 1513-0065)

of §§40.201 and 40.202, respectively. (72 Stat. 1421, 1422; 26 U.S.C. 5711, 5712, 5713, 5721, 5722)

Budget under control number 1512-0358) (72 Stat. 1422, 1423, as amended; 26 U.S.C. 5721, 5741) [T.D. 6871, 31 FR 35, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984; T.D. ATF-232, 51 FR 28081, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1

(72 Stat. 1423, as amended; 26 U.S.C. 5741) [T.D. 6871, 31 FR 37, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28082, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

removal. Upon action on the claim by the appropriate TTB officer he will return the copy of TTB F 5620.8 to the manufacturer as notice of such action, which copy shall be retained by the manufacturer. (72 Stat. 1414, as amended, 1417, 1419, as amended; 26 U.S.C. 5701, 5703, 5705) [T.D. 6961, 33 FR 9489, June 28

§§40.434 and 40.426, respectively, and the successor shall make an opening inventory and opening report, in accordance with the provision of §§40.432 and 40.423, respectively. (72 Stat. 1421, 1422; 26 U.S.C. 5711, 5721, and 5722)

26 U.S.C. 5741.) [T.D. ATF-240, 64 FR 71941, Dec. 22, 1999]

Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d): Open Table Product

the maximum amount has been reached, no additional shipments shall be received into the warehouse until a strengthening or superseding bond is filed, as required by §44.124 or §44.125. (72 Stat. 1421, as amended;

prescribed in 31 CFR part 225. Copies of the circular may be obtained from the Audit Staff, Bureau of Government Financial Operations, Department of the Treasury, Washington, DC 20226. (Sec. 202, Pub. L. 85-859, 72 Stat. 1421 (26 U.S.C. 5711); July 30, 1947, ch. 390, 61 Stat. 650 (

action. The proprietor must keep the copy of TTB Form 5620.8 for 3 years following the close of the calendar year in which the claim is filed. (72 Stat. 1419, as amended; 26 U.S.C. 5705) [T.D. 6961, 33 FR 9492, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28088

the internal revenue laws of the United States. After completing such certificate, the Federal department, agency, or officer shall return the copy of the notice of removal, so executed, to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer. (72 Stat. 1418, as amended; 26 U.S.C. 5704)

business hours at the location for which the stamp is designated. (26 U.S.C. 5732)

the day on which the petition was filed. (b) Exception for collected taxes. Paragraph (a) of this section shall not apply to any liability for an addition to the tax which arises from the failure to pay or deposit a tax withheld or collected from others and required to be paid to the United States. (

exceptions, see subsections (b) and (c) of section 6511 of the Internal Revenue Code. For rules as to time return is deemed filed and tax considered paid, see section 6513 of the Internal Revenue Code. (26 U.S.C. 6511) [T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF-301, 55 FR 47606, Nov. 14

(26 U.S.C. 5143, 5801, 5846) [T.D. ATF-271, 53 FR 17550, May 17, 1988]

Administration on or before December 26, 2000, for any implanted mechanical/hydraulic urinary continence device that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 2000, been found to be substantially equivalent to an implanted mechanical/hydraulic urinary continence device that was in commercial distribution before May 28, 1976. Any other implanted mechanical/hydraulic urinary continence device shall have an approved PMA or a declared completed PDP in effect