---
kind: "section"
citation: "27 C.F.R. § 28.195b"
title: "27"
number: "28.195b"
heading: "Claims on spirits tax determined on and after January 1, 1980."
url: "https://uscodex.org/cfr/27/28.195b"
---

# §28.195b. Claims on spirits tax determined on and after January 1, 1980.

- (a) **Preparation.** Claims for drawback of tax on spirits tax determined on and after January 1, 1980, and withdrawn for any purpose authorized by [§ 28.171](/cfr/27/28.171.md), shall be prepared in duplicate by the bottler or packager on parts II and III of TTB Form 5110.30.
- (b) **Supporting documents.** Each claim shall be supported by an invoice, bill of lading or other document which identifies the date of tax determination, unless the bill of lading required by [§ 28.250](/cfr/27/28.250.md) identifies this date. Additional supporting documents are required if the claim covers distilled spirits products on which the claimed drawback rate exceeds the rate of tax imposed by 26 U.S.C. [5001](/usc/26/5001.md) or [7652](/usc/26/7652.md) on each proof gallon or part thereof of distilled spirits produced in or imported into the United States (e.g., a product containing alcoholic flavoring materials on which drawback has been claimed by the manufacturer of the material under [26 U.S.C. 5131-5134](/usc/26/5131-5134.md)). For each such product, the additional supporting documents shall consist of a copy of each related dump and batch record, package gauge record as prescribed in [27 CFR part 19](/cfr/27/part19.md), and/or bottling and packaging record. The appropriate TTB officer may also require these or other supporting documents for any distilled spirits product.
- (c) **Filing.** One copy of the claim, with supporting documents, if required, shall be filed with the appropriate TTB officer. The bottler or packager shall retain the other copy on file.

## Notes

### Amendments

[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. ATF-212, 50 FR 34123, Aug. 23, 1985; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]

### Authority

Authority: 5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5041, 5051, 5054, 5061, 5121, 5122, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6109, 6302, 7805; 27 U.S.C. 203, 205; 44 U.S.C. 3504(h).

### Source

Source: 25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004

### Amendments

[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. ATF-212, 50 FR 34123, Aug. 23, 1985; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]