27 CFR 70, Subpart F - Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer
- — General
- § 70.501 — Meaning of terms.
- § 70.502 — Applicability to certain credits or refunds.
- § 70.503 — Ultimate burden.
- § 70.504 — Conditions to allowance of credit or refund.
- § 70.505 — Requirements on persons intending to file claim.
- — Claim Procedure
- § 70.506 — Execution and filing of claim.
- § 70.507 — Data to be shown in claim.
- § 70.508 — Time for filing claim.
- — Penalties
- § 70.509 — 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].
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