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CFR › Title 27 › Chapter I › Subchapter B › Part 40 › Subpart I › Section 40.286

27 CFR 40.286 - Refund of overpayment.

There is 1 rule appearing in the Federal Register for 27 CFR 40. Select the tab below to view, or View eCFR (GPOAccess)
§ 40.286
Refund of overpayment.
Where an error in computation of the quantity of tobacco products or in computation of the amount of tax due results in an overpayment and such error is specifically identified and supported by records, the manufacturer may file claim for refund or may make an adjustment in his semimonthly tax return as provided in § 40.164. ( Section 6511, 26 U.S.C., provides that, in most cases, any adjustment of claim for refund of an overpayment of tax on tobacco products must be made or filed within three years after the tax is paid.) If the manufacturer elects to file a claim for refund of an overpayment resulting from such a computational error, he shall do so on TTB F 5620.8, in duplicate. The original shall be filed with the appropriate TTB officer, and the duplicate retained by the manufacturer. Where an overpayment of tax on tobacco products results from other than a computational error any claim for refund or credit shall be made in accordance with subpart A of part 46 of this chapter.
(68A Stat. 791, 72 Stat. 9; 26 U.S.C. 6402, 6423 )
[T.D. 6871, 31 FR 39, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. ATF-232, 51 FR 28083, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19340, May 22, 1987; T.D. ATF-457, 66 FR 32220, June 14, 2001]

Title 27 published on 2012-04-01

The following are only the Rules published in the Federal Register after the published date of Title 27.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2012-06-21; vol. 77 # 120 - Thursday, June 21, 2012
    1. 77 FR 37287 - Implementation of Statutory Amendments Requiring the Qualification of Manufacturers and Importers of Processed Tobacco and Other Amendments Related to Permit Requirements, and the Expanded Definition of Roll-Your-Own Tobacco
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      Effective June 21, 2012, the temporary regulations published in the Federal Register at 74 FR 29401 on June 22, 2009, at 74 FR 37551 on July 29, 2009, and at 74 FR 48650 on September 24, 2009 are adopted as final, and these regulations will no longer have a sunset date of June 22, 2012. The amendments to 27 CFR parts 40 and 41 contained in this rule are effective June 21, 2012.
      27 CFR Parts 40, 41, 44, and 45

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC: Title 26a

§ 5142

§ 5143

§ 5146

§ 5701

§ 5702

§ 5703

§ 5704

§ 5705

§ 5711

§ 5712

§ 5713

§ 5721

§ 5722

§ 5723

§ 5731

§ 5741

§ 5751

§ 5753

§ 5761

§ 5762

§ 5763

§ 6061

§ 6065

§ 6109

§ 6151

§ 6301

§ 6302

§ 6311

§ 6313

§ 6402

§ 6404

§ 6423

§ 6676

§ 6806

§ 7011

§ 7212

§ 7325

§ 7342

§ 7502

§ 7503

§ 7606

USC : Title 31 - MONEY AND FINANCE

§ 9301 - Definitions

§ 9303 - Use of eligible obligations instead of surety bonds

§ 9304 - Surety corporations

§ 9306 - Surety corporations acting outside area of incorporation and place of principal office

Title 27 published on 2012-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 40 after this date.

  • 2012-06-21; vol. 77 # 120 - Thursday, June 21, 2012
    1. 77 FR 37287 - Implementation of Statutory Amendments Requiring the Qualification of Manufacturers and Importers of Processed Tobacco and Other Amendments Related to Permit Requirements, and the Expanded Definition of Roll-Your-Own Tobacco
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      Effective June 21, 2012, the temporary regulations published in the Federal Register at 74 FR 29401 on June 22, 2009, at 74 FR 37551 on July 29, 2009, and at 74 FR 48650 on September 24, 2009 are adopted as final, and these regulations will no longer have a sunset date of June 22, 2012. The amendments to 27 CFR parts 40 and 41 contained in this rule are effective June 21, 2012.
      27 CFR Parts 40, 41, 44, and 45