REGULATIONS
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
CustomsMobile Pro
beta now open!
Apply for a FREE beta account. Spaces are limited so apply today.
SIGNUP FOR BETA
SEARCH
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
Regulations last checked for updates: Jan 30, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Dec 12, 2024
All Titles
Title 27
Chapter I
Part 70
Subpart F - 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
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.
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.
source:
T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!