(b) Other causes of loss—(1) Payment. The appropriate TTB officer shall allow payment (without interest) of an amount equal to the tax paid or determined, and the Commissioner of Customs shall allow payment (without interest) of an amount equal to the duty paid, on distilled spirits, wines, and beer previously withdrawn, if the liquors are lost, made unmarketable, or condemned by a duly authorized official as a result of:

1. (i) Fire, flood, casualty, or other disaster; or
2. (ii) Breakage, destruction, or other damage (excluding theft) resulting from vandalism or malicious mischief.
3. (2) Minimum claim. No claim of less than $250 will be allowed for losses resulting from any disaster or damage described in paragraph (b)(1) of this section.

(c) General. Payment under this section may be made only if:

1. (1) The disaster or other specified cause of loss occurred in the United States;
2. (2) At the time of the disaster or other specified cause of loss, the liquors were being held for sale by the claimant;
3. (3) Refund or credit of the amount claimed, or any part of the amount claimed, has not or will not be claimed for the same liquors under any other law or regulations; and
4. (4) The claimant was not indemnified by any valid claim of insurance or otherwise for the tax and/or duty on the liquors covered by the claim.