General

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Tobacco
  6. Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco
  7. Claims by Manufacturers
  8. General

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Section
40.281

Abatement of assessment.

Section
40.282

Allowance of tax.

Section
40.283

Credit or refund of tax.

Section
40.284

Remission of tax liability.

Section
40.285

§ 40.285 [Reserved]

Section
40.286

Refund of overpayment.

Section
40.287

Remission of tax liability on shortage.