25.283—Claims for refund of tax.
(a) Beer returned to brewery or voluntarily destroyed at a location other than a brewery.
Claims for refund of tax on beer returned to a brewery under the provisions of § 25.213 or voluntarily destroyed at a location other than a brewery shall include:
(1)
The name and address of the brewer filing the claim, the address of the brewery from which the beer was removed, and the address of the brewery to which the beer was returned, as applicable;
(2)
The quantity of beer covered by the claim and the rate(s) of tax at which the beer was tax paid or determined;
(5)
Whether the brewer is indemnified by insurance or otherwise in respect of the tax, and if so, the nature of the indemnification;
(b) Beer lost, destroyed, or rendered unmerchantable.
Claims for refund of tax on beer lost, whether by theft or otherwise, or destroyed or otherwise rendered unmerchantable by fire, casualty, or act of God shall contain:
(3)
When applicable, the reason the beer rendered unmerchantable cannot be returned to the market for consumption or sale;
(6)
When possible, affidavits of persons having knowledge of the loss, unless the affidavits are contained in the notice given under § 25.282.
(c) Voluntary destruction of taxpaid beer which was never removed from brewery premises.
Claims for refund or credit of tax on beer voluntarily destroyed under the provisions of § 25.225, shall include:
(1)
Information required by paragraphs (a)(1), (a)(2), (a)(3), (a)(5), and (a)(9) of this section; and
(d) Additional evidence.
The appropriate TTB officer may require the submission of additional evidence in support of any claim filed under this section.
(e) Filing of claim.
Claim for refund of tax shall be filed on Form 2635 (5620.8). Claims shall be filed within 6 months after the date of the return, loss, destruction, or rendering unmerchantable. Claims will not be allowed if filed after the prescribed time or if the claimant was indemnified by insurance or otherwise in respect of the tax.