§ 72.64 Terms of sale. The terms of sale shall be cash, cashier's check, certified check, or postal money order, in the amount of the accepted bid. § 72.65 Sale of forfeited cigars, cigarettes, and cigarette papers and tubes. All cigars, cigarettes, and cigarette papers and tubes shall be sold at a price which will include the tax due and payable thereon. Written, timely notice shall be given by the regional administrative officer to the manufacturer of any such forfeited articles offered for sale. § 72.66 Purchaser entitled to bill of sale. Each purchaser of administratively forfeited property, including carriers, shall be entitled to receive a suitable and authentic bill of sale on a form to be provided for the purpose. § 72.67 Sale on open, competitive bids. If the personal property or carrier is to be sold at public auction to the highest bidder on open, competitive bids, the notice of sale shall so specify, and state the date, hour, and place of sale. § 72.68 Sale on sealed, competitive bids. If the property or carrier is to be sold to the highest bidder on sealed, competitive bids, the notice of sale shall so specify, and shall state the date, hour, and place of sale, and the date, hour, and place before the sale when and where the property, including carriers, may be viewed by prospective sealed bidders, and necessary information obtained. All sealed bids must be filed with the regional administrative officer before the sale. No bids will be accepted after the sale starts. At the appointed date, hour, and place of sale, all sealed bids timely filed shall be opened in the presence of all bidders attending the sale, who shall have the privilege of inspecting the bids if they so desire. Subpart G-Disposal of Forfeited Firearms, Ammunition or Explosive Materials 872.81 Authority for disposal. Forfeited firearms, ammunition or explosive materials, not the subject of an allowed petition, may only be disposed of in accordance with the provisions of 26 U.S.C. 5872(b) (National Firearms Act). Sec. 170.161 Issuance and disposition of permit. 170.162 Action by carrier. 170.163 Customs inspection and release. DEPOSIT, STORAGE, TRANSFER, AND 170.167 Transaction forms and records. 170.169 Form 179, tax returns, and record of tax liability. MISCELLANEOUS PROVISIONS 170.170 Abatement, remission, credit, or refund. 170.171 Marks on containers. 170.172 Additional tax on nonbeverage spirits. 170.173 Exportation with benefit of drawback. 170.151 Scope of subpart. 170.153 Meaning of terms. 170.154 Forms prescribed. 170.310 Supervision. 170.155 Filing and disposition of Form 27-B Supplemental. PENALTIES 170.311 Penalties. APPLICATION, PERMIT TO SHIP, AND 170.156 General provisions. 170.157 Application to receive spirits in bond. 170.158 Consent of surety on bond. 170.159 Application and permit to ship, Form 4776. 170.160 Gauge report. Subparts P-T-[Reserved] Subpart U-Manufacture and Sale of Certain Compounds, Preparations, and Products Containing Alcohol 170.611 Scope of subpart. 170.612 Meanings of terms. been duly stamped, but from which the stamps have been lost or destroyed by unavoidable accident. [T.D. 6515, 25 FR 12732, Dec. 13, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975] § 170.2 Statutory authority. Section 5205(e), I.R.C., provides that the Secretary or his delegate may, under regulations prescribed by him, issue stamps for restamping packages of distilled spirits which have been duly stamped, but from which the stamps have been lost or destroyed by unavoidable accident. [19 FR 9268, Dec. 29, 1954, as amended by TD 6515, 25 FR 12732, Dec. 13, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975] § 170.3 Applications. Applications for restamping packages of distilled spirits should be made in writing to the regional regulatory administrator, for the region in which the packages to be restamped are situated. The applicant should state in detail the number of packages, description of the contents, the place where the packages are located, the kind of stamps lost or destroyed, and the nature of the applicant's interest in the property. The applicant shall submit with his application a certified copy of the Internal Revenue Service form on which (a) as to a package filled in internal revenue bond, report was made of the gauge for withdrawal of the package from bond; or (b) as to a package filled after tax payment or determination, report was made of the gauge of the package at the time of its filling. [T.D. 6515, 25 FR 12732, Dec. 13, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975] § 170.4 Loss or destruction in transit. If the stamps were lost or destroyed while packages to which they were affixed were in transit, the application must be accompanied by a statement of the consignor showing whether the packages were properly stamped when shipped and, if possible, a statement of someone having knowledge of the facts attending their loss or destruction en route. Each such statement shall be signed by the consignor or his authorized agent and immediately above the signature there will appear the following statement: "I declare under the penalties of perjury that this statement has been examined by me and to the best of my knowledge and belief is a true and correct statement." [19 FR 9268, Dec. 29, 1954. Redesignated at 40 FR 16835, Apr. 15, 1975] § 170.5 Loss or destruction before or after shipment. In the event the stamps were lost or destroyed either before or after shipment of the packages to which they were affixed and while such packages were in the possession of the applicant, the application should be accompanied by a statement by the applicant or someone in his employ showing whether the packages were once duly stamped, or properly stamped when received, as the case may be, and detailing all the circumstances connected with the destruction of the stamps. Such statement shall be signed by the person by whom it is made and immediately above the signature there will appear the following statement: "I declare under the penalties of perjury that this claim has been examined by me and to the best of my knowledge and belief is a true and correct statement." [19 FR 9268, Dec. 29, 1954. Redesignated at 40 FR 16835, Apr. 15, 1975] § 170.6 Issuance of stamps. If the evidence presented, and the verification, inspection, and investigation (if any) show conclusively that the packages had been stamped as provided by law, that proper stamps had been issued for the containers, and that the loss or destruction of such stamps is satisfactorily explained, the regional regulatory administrator shall, after making suitable notation on the application, issue a distilled spirits stamp for placement on each container. He will cause the stamps to be delivered to the applicant by a representative of his office, who will instruct the applicant in regard to marking and affixing the stamps to the containers and supervise such marking and affixing of the stamps. [19 FR 9268, Dec. 29, 1954, as amended by T.D. 6515, 25 FR 12732, Dec. 13, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975] § 170.7 Receipt. In every case, the regional regulatory administrator should obtain a receipt from the person to whom distilled spirits stamps are issued for restamping and retain such receipt with the application files. [19 FR 9268, Dec. 29, 1954, as amended by T.D. 6515, 25 FR 12732, Dec. 13, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975] Subpart B-[Reserved] Subpart C-Regulations Respecting the Filing of Returns and Payment of Taxes on Distilled Spirits and Rectified Products by Return SOURCE: T.D. 6877, 31 FR 3179, Feb. 26, 1966, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. § 170.41 Scope of subpart. This subpart provides regulations respecting (a) the deferred payment, by proprietors of distilled spirits plants, of taxes on distilled spirits pursuant to returns on Form 2522 and Form 4077, and of taxes on rectified products and wines pursuant to returns on Form 2527, (b) the periods to be covered by such returns, and (c) the times for filing such returns, with remittances. The requirements of this subpart with respect to control premises and controlled stock shall be applicable only to proprietors of bottling premises required to file returns on Form 4077 under the provisions of this subpart. § 170.42 Other regulations applicable. All provisions of Part 201 of this chapter not inconsistent with the provisions of this subpart shall remain in full force and effect, and all such provisions applicable to returns, remittances, bonds, and consents of surety, operations by alternate proprietors, and inventories and records, shall be applicable to returns, remittances, bonds, and consents of surety, operations by alternate proprietors, and inventories and records under this subpart. |