Overpayment of installment.

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Procedures and Practices
  6. Procedure and Administration
  7. Collection of Excise and Special (Occupational) Tax
  8. Abatements, Credits and Refunds
  9. Overpayment of installment.

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§ 70.127 Overpayment of installment.

If any installment of tax is overpaid, the overpayment shall first be applied against any outstanding installments of such tax. If the overpayment exceeds the correct amount of tax due, the overpayment shall be credited or refunded as provided in §§ 70.122 to 70.124 of this part, inclusive.

(26 U.S.C. 6403)

[T.D. ATF-301, 55 FR 47616, Nov. 14, 1990]


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