or negligence on the part of the proprietor of cannabis production facility, or 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 cannabis products. (B) Proof of loss In any case in which cannabis products are lost or destroyed, whether by theft or otherwise, the Secretary may require the proprietor of a cannabis 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 cannabis production facility or other person responsible for the tax under section 5901 to establish to the satisfaction of the Secretary that such loss did not occur as the result of connivance, collusion, fraud, or negligence on the part of the proprietor of the cannabis production facility, or owner, consignor, consignee, bailee, or carrier, or their employees or agents. (C) Refund of tax In any case where the tax would not be collectible by virtue of subparagraph (A), but such tax has been paid, the Secretary shall refund such tax. (D) Limitations Except as provided in subparagraph (E), no tax shall be abated, remitted, credited, or refunded under this paragraph where the loss occurred after the tax was determined. The abatement, remission, credit, or refund of taxes provided for by subparagraphs (A) and (C) in the case of loss of cannabis products by theft shall only be allowed to the extent that the claimant is not indemnified against or recompensed in respect of the tax for such loss. (E) Applicability The provisions of this paragraph shall extend to and apply in respect of cannabis products lost after the tax was determined and before completion of the physical removal of the cannabis products from the premises. (3) Voluntary destruction The proprietor of a