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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter B - Tobacco |
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Part 46 - Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes |
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Subpart A - Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes |
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Claim Procedure |
§ 46.9 - Time for filing claim.
Latest version.
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§ 46.9 Time for filing claim.
No credit or refund of any amount of tax to which the provisions of this subpart apply shall be made unless the claimant files a claim therefor within the time prescribed by law and in accordance with the provisions of this subpart.
[T.D. ATF-42, 42 FR 8373, Feb. 10, 1977]