27 CFR 70.505 - Requirements on persons intending to file claim.
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Any person who, having paid the tax with respect to an article, desires to claim refund or credit of any amount of such tax to which the provisions of this subpart are applicable must:
(a) File a claim, as provided in § 70.506, and
Title 27 published on 2013-04-01
no entries appear in the Federal Register after this date.