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Regulations last checked for updates: May 16, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
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.
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