27 CFR 53.161 - Authority to make credits or refunds.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart L [§ 53.151 - § 53.187]

§ 53.161 - Authority to make credits or refunds.

For provisions relating to credits and refunds of certain taxes on sales and services see section 6416 of the Code and §§ 53.171-53.186. For regulations under section 6402 of the Code of general application in respect of credits or refunds, see 27 CFR 70.122, 70.123, and 70.124 (Procedure and Administration).

authority: 26 U.S.C. 4181,4182,4216,4221,4225,6001,6011,6020,6021,6061,6071,6081,6091,6101,6109,6151,6155,6161,6301,6311,6402,6404,6416,7502,7805

source: T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.

cite as: 27 CFR 53.161