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CFR 27
Alcohol, Tobacco Products and Firearms
Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
Tobacco
Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes
Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
Claims
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Section
46.251
Payment of tax required.
Section
46.252
Claim based on error on return.
Section
46.253
Destruction of articles by a Presidentially-declared major disaster.
Section
46.254
Additional reasons for filing a claim.