27 CFR 70.503 - Ultimate burden.
For the purposes of this subpart, the claimant, or owner, shall be treated as having borne the ultimate burden of an amount of tax only if:
(a) The claimant or owner has not, directly or indirectly, been relieved of such burden or shifted such burden to any other person,
Title 27 published on 2013-04-01
no entries appear in the Federal Register after this date.