Rev. Rul. 65-279

The question has been raised whether the six-month limitation period specified in sections 5064 and 5708 of the Internal Revenue Code of 1954 commences with the date the Director, Office of Emergency Planning, identifies the disaster area rather than with the date the President declares that a major disaster has occurred.

Sections 5064 and 5708 of the Code provide that where the President has determined under the Act of September 30, 1950 (42 U.S.C. 1855), that a major disaster as defined in such Act has occurred in any part of the United States, the Secretary of the Treasury or his delegate shall pay (without interest) an amount equal to the amount of the internal revenue taxes paid or determined and customs duties paid on distilled spirits, rectified products, beer, wines, tobacco products, and cigarette papers and tubes removed, which were lost, rendered unmarketable, or condemned by a duly authorized official by reason of such disaster, if such distilled spirits, rectified products, beer, wines, tobacco products, or cigarette papers or tubes were held and intended for sale at the time of such disaster and a claim is filed within 6 months after the date on which the President makes the determination that the disaster has occurred.

The major disaster provision of 42 U.S.C. 1855a defines `major disaster' in part, as a `flood, drought, fire, hurricane, earthquake, storm, or other catastrophe in any part of the United States * * *.' It would appear therefore that identification of the area is an essential part of a major disaster determination and the concept of a major disaster is geared to the authorization of Federal disaster assistance to a particular area. Under the provisions of 4i U.S.C. 1855b, the President may exercise the power or authority conferred on him by that chapter of the United States Code through such Federal agency as he may designate. Effective January 16, 1953, Executive Order 10427, as amended, authorized the Director, Civil and Defense Mobilization (now Director, Office of Emergency Planning), to give notice as to those areas covered by the disaster.

It is held that the time period for filing disaster claims under sections 5064 and 5708 of the Code commences with the date the Director, Office of Emergency Planning, identifies the specific disaster area rather than from the date the President determines that a major disaster has occurred. The date on which the Director identifies the specific disaster area appears in the notice published in the Federal Register.