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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 F - Procedures and Practices |
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Part 70 - Procedure and Administration |
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Subpart F - Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer |
Subpart F - Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer
| Claim Procedure |
| § 70.506 - Execution and filing of claim. |
| § 70.507 - Data to be shown in claim. |
| § 70.508 - Time for filing claim. |
| Penalties |
| § 70.509 - Penalties. |
| General |
| § 70.501 - Meaning of terms. |
| § 70.502 - Applicability to certain credits or refunds. |
| § 70.503 - Ultimate burden. |
| § 70.504 - Conditions to allowance of credit or refund. |
| § 70.505 - Requirements on persons intending to file claim. |