 |
Code of Federal Regulations (Last Updated: November 8, 2024) |
 |
Title 27 - Alcohol, Tobacco Products and Firearms |
|
|
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
|
|
SubChapter B - Tobacco |
|
|
Part 46 - Miscellaneous Regulations Relating to 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 |
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
| Claim Procedure |
| § 46.7 - Execution and filing of claim. |
| § 46.8 - Data to be shown in claim. |
| § 46.9 - Time for filing claim. |
| Penalties |
| § 46.16 - Penalties. |
| Bond |
| § 46.10 - Bond, Form 2490. |
| § 46.11 - Corporate surety. |
| § 46.12 - Deposit of securities in lieu of corporate surety. |
| § 46.13 - Authority to approve bonds. |
| § 46.14 - Termination of liability. |
| § 46.15 - Release of pledged securities. |
| General |
| § 46.1 - Scope of regulations in this subpart. |
| § 46.2 - Meaning of terms. |
| § 46.3 - Applicability to certain credits or refunds. |
| § 46.4 - Ultimate burden. |
| § 46.5 - Conditions to allowance of credit or refund. |
| § 46.6 - Requirements for persons intending to file claim. |