---
kind: "section"
citation: "27 C.F.R. § 19.262"
title: "27"
number: "19.262"
heading: "General requirements for filing claims."
url: "https://uscodex.org/cfr/27/19.262"
---

# §19.262. General requirements for filing claims.

- (a) 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:
  - (1) Be filed with TTB's National Revenue Center;
  - (2) Show the name, address, and capacity of the claimant;
  - (3) Be signed by the claimant or by the claimant's duly authorized agent under penalties of perjury as provided in [§ 19.45](/cfr/27/19.45.md); and
  - (4) **Include any supporting documents required by this part.** The supporting documents will be considered a part of the claim.
- (b) The appropriate TTB officer may require that the claimant submit additional evidence or documentation to further support the legitimacy or accuracy of the claim.

## Notes

### Authority

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.