{
  "id": "REFUND_LOST_DESTROYED_SPIRITS",
  "name": "Refund for Spirits Lost or Destroyed in Bond",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to spirits lost in bond; requires filing a claim and proving the loss was not due to connivance, collusion, fraud, or negligence.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Taxes are not collected, or are refunded if already paid, on distilled spirits lost or destroyed while in bond, provided the loss is not due to negligence or unexplained shortage.",
  "irc_reference": "IRC §5008(a)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}