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 cannabis production facility or other persons liable for the tax imposed by this chapter or by section 7652 with respect to any cannabis product may voluntarily destroy such products, but only if such destruction is under such supervision and under such regulations as the Secretary may prescribe. (4) Limitation Any claim for credit or refund of tax under this subsection shall be filed within 6 months after the date of the withdrawal from the market, loss, or destruction of the products to which the claim relates, and shall be in such form and contain such information as the Secretary shall by regulations prescribe. (b) Drawback of tax There shall be an allowance of drawback of tax paid on cannabis products, when shipped from the United States, in accordance with such regulations as the Secretary shall prescribe. B Operations 5911. Inventories, reports, and records (a) Requirements Every cannabis business shall maintain inventories required by section 471 of title 26, Internal Revenue Code, as the Secretary shall by formal rulemaking prescribe, with such inventories to be subject to verification by any Internal Revenue official during business hours, in such form, at such times, and for such periods as the Secretary shall by formal rulemaking prescribe. (1) The formal rulemaking shall take into consideration existing State reporting and inventory tracking mechanisms and be compatible with existing State reporting and inventory tracking mechanisms to the extent possible. (2) The formal rulemaking may allow for the creation of Federal processes and systems to supplement, and that are compatible with, existing State tracking and reporting mechanisms. (3) Rulemaking with respect to this section 5911 shall take place pursuant to the Administrative Procedure Act ( 5 U.S.C. 500