26 U.S.C. § 5708
Section 5708 · Losses caused by disaster
Current version, with additions and removals from the October 5, 1994 version.
No claim shall be allowed under this section unless—
No claim shall be allowed under this section unless—
(1) filed within 6 months after the date on which the President makes the determination that the disaster referred to in subsection (a) has occurred; and
(1) filed within 6 months after the date on which the President makes the determination that the disaster referred to in subsection (a) has occurred; and
(2) the claimant furnishes proof to the satisfaction of the Secretary that—
(2) the claimant furnishes proof to the satisfaction of the Secretary that—
(A) he was not indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes covered by the claim, and
(A) he was not indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes covered by the claim, and
(B) he is entitled to payment under this section.
(B) he is entitled to payment under this section.
Claims under this section shall be filed under such regulations as the Secretary shall prescribe.
Claims under this section shall be filed under such regulations as the Secretary shall prescribe.
Before the Secretary makes payment under this section in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes condemned by a duly authorized official or rendered unmarketable, such tobacco products or cigarette papers or tubes shall be destroyed under such supervision as the Secretary may prescribe, unless such tobacco products or cigarette papers or tubes were previously destroyed under supervision satisfactory to the Secretary.
Before the Secretary makes payment under this section in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes condemned by a duly authorized official or rendered unmarketable, such tobacco products or cigarette papers or tubes shall be destroyed under such supervision as the Secretary may prescribe, unless such tobacco products or cigarette papers or tubes were previously destroyed under supervision satisfactory to the Secretary.
All provisions of law, including penalties, applicable in respect of internal revenue taxes on tobacco products and cigarette papers and tubes shall, insofar as applicable and not inconsistent with this section, be applied in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of such taxes.
All provisions of law, including penalties, applicable in respect of internal revenue taxes on tobacco products and cigarette papers and tubes shall, insofar as applicable and not inconsistent with this section, be applied in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of such taxes.