27 CFR 46, Subpart A - Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes
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- — General
- § 46.1 — Scope of regulations in this subpart.
- § 46.2 — Meaning of terms.
- § 46.3 — Applicability to certain credits or refunds.
- § 46.4 — Ultimate burden.
- § 46.5 — Conditions to allowance of credit or refund.
- § 46.6 — Requirements for persons intending to file claim.
- — Claim Procedure
- § 46.7 — Execution and filing of claim.
- § 46.8 — Data to be shown in claim.
- § 46.9 — Time for filing claim.
- — Bond
- § 46.10 — Bond, Form 2490.
- § 46.11 — Corporate surety.
- § 46.12 — Deposit of securities in lieu of corporate surety.
- § 46.13 — Authority to approve bonds.
- § 46.14 — Termination of liability.
- § 46.15 — Release of pledged securities.
- — Penalties
- § 46.16 — Penalties.
Title 27 published on 2012-04-01
no entries appear in the Federal Register after this date.
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.
