---
kind: "section"
citation: "27 C.F.R. § 22.125"
title: "27"
number: "22.125"
heading: "Claims."
url: "https://uscodex.org/cfr/27/22.125"
---

# §22.125. Claims.

- (a) Claims for allowances of losses of tax-free or recovered alcohol shall be filed, on Form 2635 (5620.8), within 30 days from the date the loss is ascertained, and shall contain the following information:
  - (1) Name, address, and permit number of claimant;
  - (2) Identification and location of the container(s) from which the tax-free or recovered alcohol was lost, and the quantity lost from each container;
  - (3) Total quantity of tax-free or recovered alcohol covered by the claim and the aggregate quantity involved;
  - (4) Date of loss or discovery, the cause or nature of loss, and all relevant facts, including facts establishing whether the loss occurred as a result of negligence, connivance, collusion, or fraud on the part of any person, employee or agent participating in or responsible for the loss; and
  - (5) **Name of carrier where a loss in transit is involved.**
- (b) The carriers statement regarding a loss in transit, prescribed by § [22.122](/cfr/27/22.122.md) or [22.124](/cfr/27/22.124.md), shall accompany the claim.
- (c) The appropriate TTB officer may require additional evidence to be submitted in support of the claim.

## Notes

### Authority

Authority: 26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306.

### Source

Source: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.