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Code of Federal Regulations (Last Updated: July 5, 2024)

Title 27 - Alcohol, Tobacco Products and Firearms

Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury

SubChapter A - Alcohol

Part 19 - Distilled Spirits Plants

Subpart J - Claims

Rules Regarding Credits, Abatement, Remission, or Refund

§ 19.268 - Allowance of remission, abatement, credit, or refund of tax.

Latest version.

§ 19.268 Allowance of remission, abatement, credit, or refund of tax.

The appropriate TTB officer is authorized to allow claims for remission, abatement, credit, and refund of tax, filed under the provisions of this part.

(26 U.S.C. 5008)

                    
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