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Regulations last checked for updates: Nov 22, 2024
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 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.
authority:
5 U.S.C. 301
and 552;
26 U.S.C. 4181
,
4182
,
5123
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5203
,
5207
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5275
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5367
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5415
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5504
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5555
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5684
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5741
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5761
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5802
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6020
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6021
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6064
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6102
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6155
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6159
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6201
,
6203
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6204
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6301
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6303
,
6311
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6313
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6314
,
6321
,
6323
,
6325
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6326
,
6331
,
6401
,
6407
,
6416
,
6423
,
6501
,
6511
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6513
,
6514
,
6532
,
6601
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6602
,
6611
,
6621
,
6622
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6651
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6653
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6656
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6665
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6671
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6672
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6701
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6723
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6801
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6862
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6863
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6901
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7011
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7101
,
7102
,
7121
,
7122
,
7207
,
7209
,
7214
,
7304
,
7401
,
7403
,
7406
,
7423
,
7424
,
7425
,
7426
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7429
,
7430
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7432
,
7502
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7503
,
7505
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7506
,
7513
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7601
,
7608
,
7622
,
7623
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7653
,
7805
source:
T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.
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