Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024
All TitlesTitle 27Chapter IPart 46Subpart A - 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
View all text of Subpart A [§ 46.1 - § 46.16]
§ 46.1 - Scope of regulations in this subpart.

The regulations in this subpart relate to the limitations imposed by 26 U.S.C. 6423,on.S.C. chapter 52.

[T.D. ATF-48, 44 FR 55857, Sept. 28, 1979]
authority: 18 U.S.C. 2341-2346,26.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782,unless
source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.
cite as: 27 CFR 46.1
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