§ 19.262 - General requirements for filing claims.

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A proprietor must file all claims for abatement, remission, credit, or refund under this part on form TTB F 5620.8, Claim—Alcohol and Tobacco Tax and Trade Bureau Taxes. The claim must:

Be filed with TTB's National Revenue Center;

Show the name, address, and capacity of the claimant;

Be signed by the claimant or by the claimant's duly authorized agent under penalties of perjury as provided in § 19.45; and

Include any supporting documents required by this part. The supporting documents will be considered a part of the claim.

The appropriate TTB officer may require that the claimant submit additional evidence or documentation to further support the legitimacy or accuracy of the claim.