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Code of Federal Regulations (Last Updated: October 10, 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 M - Alcohol, Tobacco and Other Excise Taxes |
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Part 270 - MANUFACTURE OF TOBACCO PRODUCTS |
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Subpart I - Claims by Manufacturers |
| General |
| § 270.281 - Abatement of assessment. |
| § 270.282 - Allowance of tax. |
| § 270.283 - Credit or refund of tax. |
| § 270.284 - Remission of tax liability. |
| § 270.285 - [Reserved] |
| § 270.286 - Refund of overpayment. |
| § 270.287 - Remission of tax liability on shortage. |
| Tobacco Products Withdrawn From the Market |
| § 270.311 - Action by claimant. |
| § 270.312 - Action by regional director (compliance). |
| § 270.313 - Disposition of tobacco products and schedule. |
| Tobacco Products Lost or Destroyed |
| § 270.301 - Action by claimant. |