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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 M - Alcohol, Tobacco and Other Excise Taxes |
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Part 296 - 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 |
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
| Bond |
| § 296.10 - Bond, Form 2490. |
| § 296.11 - Corporate surety. |
| § 296.12 - Deposit of securities in lieu of corporate surety. |
| § 296.13 - Authority to approve bonds. |
| § 296.14 - Termination of liability. |
| § 296.15 - Release of pledged securities. |
| General |
| § 296.1 - Scope of regulations in this subpart. |
| § 296.2 - Meaning of terms. |
| § 296.3 - Applicability to certain credits or refunds. |
| § 296.4 - Ultimate burden. |
| § 296.5 - Conditions to allowance of credit or refund. |
| § 296.6 - Requirements for persons intending to file claim. |
| Penalties |
| § 296.16 - Penalties. |
| Claim Procedure |
| § 296.7 - Execution and filing of claim. |
| § 296.8 - Data to be shown in claim. |
| § 296.9 - Time for filing claim. |