# 27 C.F.R. § 25.286 (2026): Claims for remission of tax on beer lost in transit between breweries

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_286

## Section

- **Citation:** 27 C.F.R. § 25.286 (2026)
- **Heading:** Claims for remission of tax on beer lost in transit between breweries
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 25: BEER / Subpart T: Refund or Adjustment of Tax or Relief From Liability / § 25.286: § 25.286   Claims for remission of tax on beer lost in transit between breweries.

## Text

(a)
Filing of claim.
Claims for remission of tax on beer lost in transit between breweries of the same ownership shall be prepared on form TTB F 5620.8 by the brewer or the brewer's authorized agent and submitted with the form TTB F 5130.9 of the receiving brewery for the reporting period in which the shipment is received. When the loss is by casualty, the claim will be submitted with the form TTB F 5130.9 for the reporting period in which the loss is discovered. When, for valid reason, the required claim cannot be submitted with form TTB F 5130.9, the brewer shall attach a statement to form TTB F 5130.9 stating the reason why the claim cannot be filed at the time and stating when it will be filed. A claim will not be allowed unless filed within 6 months of the date of the loss.
(b)
Information to be shown.
The claim will show the following information:
(1) The date of the shipment;
(2) The quantity of beer lost (number and size of packages and their equivalent in barrels), and the rate(s) of tax at which the beer would have been removed for consumption or sale;
(3) The percent of loss;
(4) The specific cause of the loss;
(5) The nature of the loss (leakage, breakage, casualty, etc.);
(6) Information as to whether the claimant has been indemnified by insurance or otherwise in respect to the tax, or has any claim for indemnification; and
(7) For losses due to casualty or accident, statements from the carrier or other persons having personal knowledge of the loss, if available.
(27 U.S.C. 5056, 5414)
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986; 51 FR 9190, Mar. 18, 1986; T.D. ATF-345, 58 FR 40357, July 28, 1993; T.D. TTB-196, 89 FR 87943, Nov. 6, 2024]

## Nearby sections

- [27 C.F.R. § 25.281 (2026) § 25.281   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_281.md)
- [27 C.F.R. § 25.282 (2026) § 25.282   Beer lost by fire, theft, casualty, or act of God.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_282.md)
- [27 C.F.R. § 25.283 (2026) § 25.283   Claims for refund of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_283.md)
- [27 C.F.R. § 25.284 (2026) § 25.284   Adjustment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_284.md)
- [27 C.F.R. § 25.285 (2026) § 25.285   Refund of beer tax excessively paid.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_285.md)
- [27 C.F.R. § 25.286 (2026) § 25.286   Claims for remission of tax on beer lost in transit between breweries.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_286.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_286. Check the current official text before relying on it. Not legal advice.