---
kind: "section"
citation: "27 C.F.R. § 70.606"
title: "27"
number: "70.606"
heading: "Claimant to furnish proof."
url: "https://uscodex.org/cfr/27/70.606"
---

# §70.606. Claimant to furnish proof.


The claimant shall furnish proof to the satisfaction of the appropriate TTB officer regarding the following:

- (a) That the tax on the liquors, or the tax and duty if imported, was fully paid; or the tax, if not paid, was fully determined.
- (b) That the liquors were lost, made unmarketable, or condemned by a duly authorized official, by reason of damage sustained as a result of a disaster or other cause of loss specified in this subpart.
- (c) The type and date of occurrence of the disaster or other specified cause of loss, and the location of the liquors at the time.
- (d) That the claimant was not indemnified by a valid claim of insurance or otherwise for the tax, or tax and duty, on the liquors covered by the claim.
- (e) **That the claimant is entitled to payment under this subpart.**

## Notes

### Authority

Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5123, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6109, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.

### Source

Source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.