Statutes, codes, and regulations
Code of Federal Regulations
Title 27 - Alcohol, Tobacco Products and FirearmsChapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURES AND PRACTICESPart 70 - PROCEDURE AND ADMINISTRATIONSubpart F - APPLICATION OF SECTION 6423, INTERNAL REVENUE CODE OF 1954, AS AMENDED, TO REFUND OR CREDIT OF TAX ON DISTILLED SPIRITS, WINES, AND BEER
GENERAL
Section 70.505 - Requirements on persons intending to file claim

27 C.F.R. § 70.505

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Current through October 31, 2024
Section 70.505 - Requirements on persons intending to file claim

Any person who, having paid the tax with respect to an article, desires to claim refund or credit of any amount of such tax to which the provisions of this subpart are applicable must:

(a) File a claim, as provided in § 70.506 , and
(b) Comply with any other provisions of law or regulations which may apply to the claim.

27 C.F.R. § 70.505