products or to the export warehouse proprietor authorized by such producer to receive such products, in accordance with such regulations and under such bond as the Secretary shall prescribe. Upon such release such products shall be subject to this chapter as if they had not been exported or otherwise removed from internal revenue bond. 5905. Credit, refund, or drawback of tax (a) Credit or refund (1) In general Credit or refund of any tax imposed by this chapter or section 7652 shall be allowed or made (without interest) to the producer, importer, or export warehouse proprietor on proof satisfactory to the Secretary that the claimant producer, importer, or export warehouse proprietor has paid the tax on— (A) marijuana products withdrawn from the market by the claimant, or (B) such products lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of the claimant. (2) Marijuana products lost or destroyed in bond (A) Extent of loss allowance No tax shall be collected in respect of marijuana products lost or destroyed while in bond, except that such tax shall be collected— (i) in the case of loss by theft, unless the Secretary finds that the theft occurred without connivance, collusion, fraud, or negligence on the part of the proprietor of marijuana production facility, owner, consignor, consignee, bailee, or carrier, or their employees or agents, (ii) in the case of voluntary destruction, unless such destruction is carried out as provided in paragraph (3), and (iii) in the case of an unexplained shortage of marijuana products. (B) Proof of loss In any case in which marijuana products are lost or destroyed, whether by theft or otherwise, the Secretary may require the proprietor of a marijuana production facility or other person liable for the tax to file a claim for relief from the tax and submit proof as to the cause of such loss. In every case where it appears that the loss was by theft, the burden shall be upon the proprietor of the marijuana production