Claim for refund.

Claim for refund. A claim for refund is described in this subparagraph (2) if, no later than 90 days after the day on which the second tier tax is assessed with respect to a taxable event, the taxpayer
(i) Pays the full amount of first tier tax for the taxable period, and
(ii) Files a claim for refund of the amount paid.


26 CFR § 53.4961-2

Scoping language

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