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<CFRGRANULE xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="CFRMergedXML.xsd">
  <FDSYS>
    <CFRTITLE>27</CFRTITLE>
    <CFRTITLETEXT>Alcohol, Tobacco Products and Firearms</CFRTITLETEXT>
    <VOL>2</VOL>
    <DATE>2008-04-01</DATE>
    <ORIGINALDATE>2008-04-01</ORIGINALDATE>
    <COVERONLY>false</COVERONLY>
    <TITLE>Action by appropriate TTB officer.</TITLE>
    <GRANULENUM>46.78</GRANULENUM>
    <HEADING>Section 46.78</HEADING>
    <ANCESTORS>
      <PARENT HEADING="Title 27" SEQ="5">Alcohol, Tobacco Products and Firearms</PARENT>
      <PARENT HEADING="CHAPTER I" SEQ="4">ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY</PARENT>
      <PARENT HEADING="SUBCHAPTER B" SEQ="3">TOBACCO</PARENT>
      <PARENT HEADING="PART 46" SEQ="2">MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES</PARENT>
      <PARENT HEADING="Subpart C" SEQ="1">Disaster Loss Claims</PARENT>
      <PARENT HEADING="" SEQ="0">Claims Procedure</PARENT>
    </ANCESTORS>
  </FDSYS>
  <SECTION>
    <SECTNO>§ 46.78</SECTNO>
    <SUBJECT>Action by appropriate TTB officer.</SUBJECT>
    <P>The appropriate TTB officer must act upon each claim for payment (without interest) of an amount equal to the tax paid or determined filed under this subpart and must notify the claimant. Claims and supporting data involving customs duties will be forwarded to the Commissioner of Customs with a summary statement of such officer's findings.</P>
    <CITA>[T.D. ATF-472, 67 FR 8881, Feb. 27, 2002]</CITA>
  </SECTION>
  <SUBJGRP>
    <HD SOURCE="HED">Destruction of Tobacco Products, and Cigarette Papers and Tubes</HD>
  </SUBJGRP>
</CFRGRANULE>
