alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY HIGH

 669

 653

 645

 654

 648

 640

 634

 627

 627

 636

 641

 646

 654

 651

 669

 685

 690

 701

 715

 735

 767

 820

 915

 971

 994

 1,007

 1,043

 1,029

 1,052

 1,056

 1,128

 589

 591

 596

 596

 594

 590

 590

 596

 594

 595

 589

 590

 588

 600

 603

 606

 615

 621

 632

 639

 650

 665

 687

 699

 737

 748

 751

 778

 799

 836

 862

 636

 628

 626

 630

 626

 621

 616

 612

 613

 618

 620

 627

 631

 634

 644

 655

 658

 664

 673

 684

 698

 718

 757

 797

 854

 869

 874

 898

 919

 950

 988

LOW MEAN

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

AUGUST 2012 WATER QUALITY REPORT RUN DATE: November 1, 2012

ELECTRICAL CONDUCTIVITY, UMHOS 

Comments:

0 reading indicates that the station was out of service.

FARRAR PARK AT DUTCH SLOUGH
###### Editorial Note on Part 41

#### Editorial Note:

Nomenclature changes to part 41 (formerly part 275) appear at T.D. ATF-460, 66 FR 39093, July 27, 2001.

#### § 41.112 Tax return.

The internal revenue taxes imposed by 26 U.S.C. 7652(a), with respect to tobacco products manufactured in Puerto Rico and shipped to the United States on computation of tax under the provisions of this subpart shall be paid on the basis of a semimonthly tax return. The bonded manufacturer of such products shall prepare TTB Form 5000.25 in duplicate, and file the original with the appropriate TTB officer, and maintain one copy for the file for each semimonthly return period. The bonded manufacturer shall execute the return, TTB Form 5000.25, under the penalties of perjury. He shall file a return for each return period at the time specified in § 41.114, regardless of whether tax is due for that return period. However, where the appropriate TTB officer, grants specific authorization, the bonded manufacturer need not file a tax return during the term of such authorization for any period in which tax liability was not incurred under the provisions of this subpart.

(Approved by the Office of Management and Budget under control number 1512-0497)

[T.D. ATF-40, 42 FR 5006, Jan. 26, 1977, as amended by T.D. ATF-125, 48 FR 2123, Jan. 18, 1983; T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19340, May 22, 1987; T.D. ATF-277, 53 FR 45269, Nov. 9, 1988. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]
**Exhibit10.5**

November 8, 2006

Brian Stewart4354 Mariota Ave.Toluca Lake, CA  91602

Re: Amendment toEmployment Agreement

Dear Mr. Stewart:

This will confirm ouragreement to amend your employment agreement with Crown Media Holdings, Inc.,dated July 24, 2006 (the “Agreement”), as follows:

1.  Your title and job responsibilities,described in Paragraph 1(a) of the Agreement, are changed to that of ExecutiveVice President, Finance, and Chief Financial Officer of Crown Media Holdings,Inc.

2.  Paragraph 3(a) of the Agreement is amended toprovide for payment to you of an annual salary of $350,000 during the remainderof the Term, subject to adjustment, in the sole discretion of Crown MediaHoldings, Inc. on November 8, 2007.

Except as amended herein,all other terms of the Agreement will remain in full force and effect.
|                   |   | Very truly yours,                         |
|------------------------|--------|-------------------------------------------|
|                   |   | Crown Media Holdings, Inc.                |
|                   |   |                                      |   |
|                   |   | By:                                       | /s/ Charles L. Stanford |
|                   |   |                                      |   |
|                   |   | Executive Vice President, General Counsel |
|                   |   |                                      | Title |
| Accepted and Agreed to |   |                                      |   |
|                   |   |                                      |   |
| /s/ Brian Stewart      |   |                                      |   |
| Brian Stewart          |   |                                      |   |

 

----
(No. 6771

#### Isadore Spinka, M.D., Claimant, vs. State of Illinois, Department of Mental Health, Respondent.

*Opinion filed August 10, 1972.*

Dr. Isadore Spinka, Claimant, pro se.

William J. Scott, Attorney General; Saul R. Wexler, Assistant Attorney General, for Respondent.

Perlin, C.J.
### §1228a. Equity for students, teachers, and other program beneficiaries

#### (a) Purpose

The purpose of this section is to assist the Department in implementing the Department's mission to ensure equal access to education and to promote educational excellence throughout the Nation, by—

(1) ensuring equal opportunities to participate for all eligible students, teachers, and other program beneficiaries in any project or activity carried out under an applicable program; and

(2) promoting the ability of such students, teachers, and beneficiaries to meet high standards.

#### (b) Requirement to develop steps to ensure equity

The Secretary shall require each applicant for assistance under an applicable program (other than an individual) to develop and describe in such applicant's application the steps such applicant proposes to take to ensure equitable access to, and equitable participation in, the project or activity to be conducted with such assistance, by addressing the special needs of students, teachers, and other program beneficiaries in order to overcome barriers to equitable participation, including barriers based on gender, race, color, national origin, disability, and age.

#### (c) Establishment of criteria

The Secretary may establish criteria and provide technical assistance for meeting the requirements of this section.

#### (d) Effect on other laws

Nothing in this section shall be construed to alter in any way the rights or responsibilities established under the laws cited in section 1221(d) of this title.

(Pub. L. 90–247, title IV, §427, as added Pub. L. 103–382, title II, §236, Oct. 20, 1994, 108 Stat. 3917.)

#### **Editorial Notes**

#### Prior Provisions

A prior section 427 of Pub. L. 90–247 was renumbered section 434, and is classified to section 1231d of this title.

Another prior section 427 of Pub. L. 90–247 was renumbered section 429, and was classified to section 1231f of this title prior to repeal by Pub. L. 103–382.

#### **Statutory Notes and Related Subsidiaries**

#### Effective Date

Section effective July 1, 1995, for noncompetitive programs in which funds are allocated on the basis of a formula and for programs that are conducted on a competitive basis, with respect to appropriations for use under such programs in fiscal year 1995 and in subsequent fiscal years, see section 3(a)(2) of Pub. L. 103–382, set out as an Effective Date of 1994 Amendment note under section 1221 of this title.
Editorial Note on Part 41
Editorial Note: Nomenclature changes to part 41 (formerly part 275) appear at T.D. ATF-460, 66 FR 39093, July 27, 2001.

§ 41.170 Reduction of tobacco products to materials; TTB action. ( a ) *General.* Where tobacco products and cigarette papers and tubes which have been imported or brought into the United States are withdrawn from the market and the taxpayer desires to file claim for refund of the tax on the articles, he shall, in addition to the requirements of § 41.163, assemble the articles at any suitable place, if they are to be destroyed or reduced to tobacco. The taxpayer shall group the articles according to the rates of tax applicable to the articles, and shall prepare a schedule of the articles on TTB Form 5200.7, in triplicate. All copies of the schedule shall be forwarded to the appropriate TTB officer.
( b ) *Large cigars.* Refund or credit of tax on large cigars withdrawn from the market is limited to the lowest tax applicable to that brand and size of cigar during the required record retention period (see § 41.22) except where the importer establishes that a greater amount was actually paid. For each claim involving large cigars withdrawn from the market, the importer must include a certification on either TTB Form 5200.7 or TTB Form 2635 (5620.8) to read as follows:
The amounts claimed relating to large cigars are based on the lowest sale price applicable to the cigars during the required record retention period, except where specific documentation is submitted with the claim to establish that any greater amount of tax claimed was actually paid.
(See 26 U.S.C. 5705)
[T.D. ATF-80, 46 FR 18311, Mar. 24, 1981, as amended by T.D. ATF-232, 51 FR 28086, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19341, May 22, 1987; T.D. ATF-307, 55 FR 52745, Dec. 21, 1990; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-420, 64 FR 71944, Dec. 22, 1999. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]
#### Bradford Woolen Corp., Appellant, v. Arthur Sohnen, Respondent. (Action No. 1.) Bradford Woolen Corp., Appellant, v. Nathan Sohnen et al., Respondents. (Action No. 2.) Bradford Woolen Corp., Appellant, v. Nathan Sohnen et al., Respondents. (Action No. 3.) Arthur Sohnen, Third Party Plaintiff-Respondent, v. Amerex Trading Corporation, Third Party Defendant-Respondent.

Order unanimously affirmed, with $20 costs and disbursements. No opinion. Present — Peck, P. J., Glennon, Dore, Van Voorhis and Shientag, JJ.
### Part A—Authorization of Appropriations
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 1,901.06

 1,901.33

 1,901.34

 1,901.34

 1,901.27

 1,901.31

 1,901.16

 1,901.16

 1,901.10

 1,901.26

 1,901.21

 1,901.28

 1,901.46

 1,901.59

 1,901.60

 1,901.32

 1,901.02

 1,901.29

 1,901.28

 1,901.39

 1,901.40

 1,901.46

 1,901.10

 1,901.44

 1,901.46

 1,901.60

 1,901.46

 1,901.62

 1,901.50

 1,901.40

 1,901.48

 13,956

 14,158

 14,165

 14,165

 14,113

 14,143

 14,031

 14,031

 13,986

 14,105

 14,068

 14,120

 14,255

 14,352

 14,360

 14,150

 13,926

 14,128

 14,120

 14,203

 14,210

 14,255

 13,986

 14,240

 14,255

 14,360

 14,255

 14,375

 14,285

 14,210

 14,270

STORAGE

+0

+202

+7

+0

-52

+30

-112

+0

-45

+119

-37

+52

+135

+97

+8

-210

-224

+202

-8

+83

+7

+45

-269

+254

+15

+105

-105

+120

-90

-75

+60

CHANGE

338

420

324

334

360

378

306

363

339

682

343

386

430

412

370

259

408

464

428

384

344

363

206

467

348

394

291

405

407

409

374

INFLOW

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 37

 53

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

POWER

 156

 158

 158

 158

 157

 158

 157

 157

 157

 156

 157

 155

 156

 159

 160

 159

 158

 156

 154

 134

 136

 137

 135

 133

 136

 136

 136

 139

 140

 137

 136

SPILL

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 123

 107

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

OUTLETS

 0

 0

 2

 0

 0

 0

 0

 1

 0

 0

 0

 0

 1

 0

 1

 0

 1

 0

 0

 2

 0

 0

 1

 0

 0

 0

 2

 0

 0

 0

 0

C.F.S.

 .01

 .00

 .11

 .00

 .00

 .00

 .02

 .04

 .00

 .02

 .00

 .00

 .06

 .00

 .05

 .02

 .03

 .00

 .00

 .08

 .00

 .00

 .04

 .01

 .00

 .00

 .11

 .01

 .02

 .00

 .01

INCHES

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

DECEMBER 2010 LEWISTON LAKE DAILY OPERATIONS RUN DATE: January 3, 2011

IN LAKE

EVAPORATION

C.F.S. FRANCIS CARR

COMPUTED*

ACRE-FEET

RELEASE - C.F.S. 

TOTALS +314 11,736 2,410 2,550 4,621 11 .64

ACRE-FEET +314 23,278 4,780 5,058 9,166 22

* COMPUTED INFLOW IS THE SUM OF CHANGE IN STORAGE, RELEASES AND EVAPORATION.

(1) OUTLET RELEASE INCLUDES THE CONTINUOUS FISH RELEASE OF 75 C.F.S.

(2) INCHES OF EVAPORATION TAKEN FROM PAN AT TRINITY RIVER HATCHERY

SUMMARY

RELEASE (ACRE-FEET)

TOTAL POWER 4,780

TOTAL RIVER 19,004 22,941

 13,956

 3,937

RIVER

JUDGE FRANCIS CARR POWERPLANT

TOTAL RELEASE

JUDGE (2)

(1) POWERPLANT

 22

 0

 0

 16

 69

 45

 45

 45

 45

 306

 45

 45

 45

 44

 45

 46

 202

 46

 118

 46

 44

 43

 46

 46

 44

 45

 46

 46

 152

 150

 48

 1,985

 3,937
Editorial Note on Part 40
Editorial Note: Nomenclature changes to part 40 appear by T.D. ATF-460, 66 FR 39094-39096, July 27, 2001; T.D. ATF-464, 66 FR 43479, Aug. 20, 2001; and T.D. TTB-91, 76 FR 5479, Feb. 1, 2011.

§ 40.216b Notice for roll-your-own tobacco. ( a ) *Product designation.* Every package of roll-your-own tobacco, before removal subject to tax, must have adequately imprinted on it, or on a label securely affixed to it, the applicable designation “roll-your-own tobacco”, “cigarette tobacco”, “cigar tobacco”, “cigarette wrapper”, or “cigar wrapper”.
( b ) *Product weight.* Before removal subject to tax, roll-your-own tobacco must have a clear statement of the actual weight in pounds and ounces of the product in the package. This statement must be adequately imprinted on, or on a label securely affixed to, the package.
(Approved by the Office of Management and Budget under control number 1513-0091) [T.D. ATF-429, 65 FR 57547, Sept. 25, 2000, as amended by T.D. TTB-78, 74 FR 29410, June 22, 2009]
#### § 31.51 Wholesale dealers making retail sales.

A wholesale dealer in liquors who sells, or offers for sale, distilled spirits, wines, or beer, and a wholesale dealer in beer who sells, or offers for sale, only beer, whether to dealers or to persons other than dealers, at any place where the wholesale dealer in liquors or beer has appropriately registered under this part, is exempt from registration at that place as a retail dealer in liquors or in beer.
### §1067d. Repealed. Pub. L. 111–39, title III, §302, July 1, 2009, 123 Stat. 1938

Section, Pub. L. 89–329, title III, formerly title X, §1024, as added Pub. L. 99–498, title X, §1002, Oct. 17, 1986, 100 Stat. 1562; amended Pub. L. 102–325, title X, §1002(b), July 23, 1992, 106 Stat. 780; renumbered title III, Pub. L. 105–244, title III, §301(a)(5), Oct. 7, 1998, 112 Stat. 1636, required Secretary to submit to President and Congress a report by Jan. 1, 1996, summarizing and evaluating Federal programs to increase minority participation and representation in scientific fields.

Section was formerly classified to section 1135b–3 of this title prior to renumbering by Pub. L. 105–244.

#### **Statutory Notes and Related Subsidiaries**

#### Effective Date of Repeal

Repeal effective as if enacted on the date of enactment of Pub. L. 110–315 (Aug. 14, 2008), see section 3 of Pub. L. 111–39, set out as an Effective Date of 2009 Amendment note under section 1001 of this title.
Introduction

National Historical Park

National Park Service

U.S. Department of the Interior

The campground is open seasonally. The campground will close on November 16th, 2015 and 

will reopen March 15th, 2016. 160 woodland sites welcome tent, trailer, and RV campers. 41 sites 

with 20, 30 and 50 amp electrical hook-ups are available in loops B and C. Hot showers and potable 

water are located in the comfort stations. A dump station is located near the entrance station. 

Campsites are on a first-come, first-served basis.

$14.00 per night per site without electricity. Eight people, four tents, two cars maximum per site.

$20.00 per night per site with electricity.

All sites one-half price for Interagency Senior and Access Passport holders.

Group camping is located in loops G and O. Groups must obtain reservations in advance.

$35.00 per night per site.

Camping fees

General 

Information

Dump Station - See map on back.

Supplies are available in Cumberland Gap and Harrogate, Tennessee; Gibson Station, Virginia; 

and Middlesboro, Kentucky.

Hiking trails are nearby; ranger guided activities are conducted throughout the year.

Report all accidents/emergencies:

(606) 248-2817 (Park Headquarters) 

8:00 a.m. - 5:00 p.m. Eastern Time

After hours: 911

Campground 

Etiquette

To avoid bear and other wildlife encounters, all food and garbage must be kept sealed in a vehicle 

(preferably the trunk), or as otherwise directed, at all times when not in use. Unattended or 

improperly stored coolers and food may be impounded by park staff. This regulation will be strictly 

enforced and violators are subjected to fines.

Quiet hours must be observed from 10:00 P.M. until 6:00 A.M.

Do not wash dishes in restroom sinks.

Bicycles are allowed only on designated bicycle trails and paved roads.

Fireworks are prohibited.

Cars and trailers must be parked at designated sites.

Do not dump wastewater on the ground.

Digging and trenching for any purpose are prohibited.

All fires must be out before leaving.

All pets must be on a leash.

For your safety, roller-skating and skate boarding are not allowed.

Campers may stay up to 14 days.

Your campground fees are hard at work. We are improving the campground and trails, providing new visitor 

services and activities, protecting critical wildlife habitats, improving signs and exhibits, and providing for 

your safety and protection.

O-4 shelter is for day use only - $30.00 per day.

Call 606-248-2817, extension 1075 for reservations.

Cumberland Gap

Wilderness Road Campground
 

WILDERNESS ROAD CAMPGROUND

Parking

(horses on gravel)

. Experience Your America
June 2023

STORAGE RELEASE - C.F.S.

ACRE-FEET TULLOCH RIVER CANALS

DAY ELEV RES. CHANGE RELEASE OUTLET SPILL JOINT MAIN SOUTH MAIN

576

1 360.55 576 0 2,801 0 1,504 700 394

2 360.55 576 0 2,943 0 1,513 828 394

3 360.55 576 0 2,933 0 1,504 844 382

4 360.55 576 0 2,894 0 1,504 818 341

5 360.54 575 -1 2,893 0 1,501 814 340

6 360.55 576 1 2,926 0 1,503 795 381

7 360.55 576 0 2,909 0 1,504 792 396

8 360.54 575 -1 2,939 0 1,503 753 396

9 360.54 575 0 2,939 0 1,500 783 388

10 360.54 575 0 2,746 0 1,513 736 283

11 360.54 575 0 2,692 0 1,501 675 291

12 360.55 576 1 2,699 0 1,505 710 279

13 360.55 576 0 2,867 0 1,507 771 390

14 360.55 576 0 2,922 0 1,504 797 431

15 360.55 576 0 2,982 0 1,500 840 441

16 360.55 576 0 3,032 0 1,502 870 440

17 360.55 576 0 2,901 0 1,504 814 381

18 360.55 576 0 2,765 0 1,500 723 350

19 360.55 576 0 2,828 0 1,502 761 363

20 360.55 576 0 2,928 0 1,503 809 393

21 360.55 576 0 2,913 0 1,501 764 426

22 360.55 576 0 2,850 0 1,502 772 363

23 360.55 576 0 2,902 0 1,501 779 397

24 360.55 576 0 2,742 0 1,502 788 425

25 360.55 576 0 2,788 0 1,501 764 294

26 360.55 576 0 2,850 0 1,507 770 355

27 360.55 576 0 2,978 0 1,505 840 412

28 360.55 576 0 3,047 0 1,502 897 488

29 360.55 576 0 3,027 0 1,503 917 442

30 360.18 550 -26 2,814 0 1,286 907 450

TOTALS -26 86,450 0 44,887 23,831 11,506

ACRE-FEET -26 171,474 0 89,033 47,269 22,822

JOINT MAIN OPERATED BY SSJID AND OID.

SUMMARY

Release (ACRE-FEET)

Joint Main Canal 47,269 Outlet 0

South Main Canal 22,822 Spill 89,033

Total 159124.304

Historical Archive and Report Database

Goodwin Reservoir Daily Operations

Run Date: 7/18/2023
```

[Federal Register: November 9, 2010 (Volume 75, Number 216)]
[Notices]               
[Page 68755-68756]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr09no10-35]                         

-----------------------------------------------------------------------

COMMISSION ON CIVIL RIGHTS

 
Sunshine Act Notice

AGENCY: United States Commission on Civil Rights.

ACTION: Notice of meeting cancellation.

-----------------------------------------------------------------------

SUMMARY: On October 12, 2010 (75 FR 63144-63145), the U.S. Commission 
on Civil Rights announced a business meeting to be held on Friday, 
November 5, 2010 at the Commission's headquarters. On Wednesday, 
November 3, 2010, the meeting was cancelled. The decision to cancel the 
meeting was too close in time to the date and time of the meeting for 
the

[[Page 68756]]

publication of a cancellation notice to appear in advance of the 
scheduled meeting date. The details of the cancelled meeting are:

DATE AND TIME: Friday, November 5, 2010; 8:30 a.m. EDT

PLACE: 624 Ninth Street, NW., Room 540, Washington, DC 20425.

Meeting Agenda

    This meeting is open to the public.

I. Approval of Agenda

II. Program Planning

     Approval of Project Outline and Discovery Plan for FY 2011 
Enforcement Report.
     Discussion of Possible Briefing Topics for FY 2011.
     Update on Status of Briefing on Disparate Impact in School 
Discipline Policies.

III. Management & Operations

     Expiration of Commissioner Terms.

IV. State Advisory Committee Issues

     Wisconsin SAC.

V. Approval of Minutes of October 29 Meeting

VI. Adjourn

CONTACT PERSON FOR FURTHER INFORMATION: Lenore Ostrowsky, Acting Chief, 
Public Affairs Unit (202) 376-8591. TDD: (202) 376-8116.
    Persons with a disability requiring special services, such as an 
interpreter for the hearing impaired, should contact Pamela Dunston at 
least seven days prior to the meeting at 202-376-8105. TDD: (202) 376-
8116.

    Dated: November 5, 2010.
David Blackwood,
General Counsel.
[FR Doc. 2010-28354 Filed 11-5-10; 11:15 am]
BILLING CODE 6335-01-P
```
[DO NOT PUBLISH]

IN THE UNITED STATES COURT OF APPEALS

FOR THE ELEVENTH CIRCUIT

________________________

No. 15-11126

Non-Argument Calendar

________________________

D.C. Docket No. 9:06-cr-80038-DTKH-2

UNITED STATES OF AMERICA, 

 Plaintiff-Appellee,

versus

ADRIAN CHAVERS, 

 Defendant-Appellant.

________________________

Appeal from the United States District Court

for the Southern District of Florida

________________________

(March 7, 2017)

Before WILSON, ROSENBAUM, and EDMONDSON, Circuit Judges.

Case: 15-11126 Date Filed: 03/07/2017 Page: 1 of 2 
2

PER CURIAM: 

Adrian Chavers appeals the district court’s denial of his motion -- based on 

Amendment 782 to the Sentencing Guidelines -- to reduce his sentence, pursuant to 

§ 3582(c)(2). The district court correctly concluded that Chavers was ineligible for 

a sentence reduction. Amendment 782 did not lower his guidelines range. 

Amendment 782 only impacts on the guideline ranges under § 2D1.1(c). Chavers 

was sentenced using the guideline provisions in U.S.S.G. § 2D1.1(d), § 2A1.1, and 

§ 5G1.2(a). 

AFFIRMED.

Case: 15-11126 Date Filed: 03/07/2017 Page: 2 of 2
Editorial Note on Part 25
Editorial Note: Nomenclature changes to part 25 appear by T.D. ATF-437, 66 FR 5478, 5479, Jan. 19, 2001.

§ 25.281 General. ( a ) *Reasons for refund or adjustment of tax or relief from liability.* The tax paid by a brewer on beer produced in the United States may be refunded, or adjusted on the tax return (without interest) or, if the tax has not been paid, the brewer may be relieved of liability for the tax on: ( 1 ) Beer returned to any brewery of the brewer subject to the conditions outlined in subpart M of this part;
( 2 ) Beer voluntarily destroyed by the brewer subject to the conditions outlined in subpart N of this part;
( 3 ) Beer lost by fire, theft, casualty, or act of God subject to the conditions outlined in § 25.282.
( b ) *Refund of beer tax excessively paid.* A brewer may be refunded the tax excessively paid on beer subject to the conditions outlined in § 25.285.
( c ) *Rate of tax.* Brewers who have filed the notice required by § 25.167 and who have paid the tax on beer at the reduced rate of tax shall make claims for refund or relief of tax, or adjustments on the tax return, based upon the lower rate of tax. However, a brewer may make adjustments or claims for refund or relief of tax based on the higher rate of tax if the brewer can establish to the satisfaction of the appropriate TTB officer that the tax was paid or determined at the higher rate of tax.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5056))