26 CFR 51.10T - Refund claims (temporary).

§ 51.10T Refund claims (temporary).
Any claim for a refund of the fee must be made by the person that paid the fee to the government and must be made on Form 843, “Claim for Refund and Request for Abatement,” in accordance with the instructions for that form.

Title 26 published on 2013-04-01

no entries appear in the Federal Register after this date.

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United States Code
USC: Title 26a
Statutes at Large