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. Procedures and Practices
  6. Procedure and Administration
  7. Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer
  8. General

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Section
70.501

Meaning of terms.

Section
70.502

Applicability to certain credits or refunds.

Section
70.503

Ultimate burden.

Section
70.504

Conditions to allowance of credit or refund.

Section
70.505

Requirements on persons intending to file claim.