Abatements, Credits and Refunds

  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

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Section
70.121

Amounts treated as overpayments.

Section
70.122

Authority to make credits or refunds.

Section
70.123

Claims for credit or refund.

Section
70.124

Payments in excess of amounts shown on return.

Section
70.125

Abatements.

Section
70.126

Date of allowance of refund or credit.

Section
70.127

Overpayment of installment.