---
kind: "section"
citation: "27 C.F.R. § 40.475"
title: "27"
number: "40.475"
heading: "Action by claimant."
url: "https://uscodex.org/cfr/27/40.475"
---

# §40.475. Action by claimant.


Where cigarette papers and tubes are lost (other than by theft) or destroyed, by fire, casualty, or act of God, and the manufacturer desires to file claim under the provisions of [§ 40.472](/cfr/27/40.472.md) or [§ 40.473](/cfr/27/40.473.md), the manufacturer shall indicate on the claim the nature, date, and extent of such loss or destruction. The claim shall be accompanied by such evidence as necessary to establish to the satisfaction of the appropriate TTB officer that the claim is valid.


## Notes

### Source

Source: T.D. ATF-384, 61 FR 54085, Oct. 17, 1996, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.