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. Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes
  7. Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes
  8. General

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Section
46.1

Scope of regulations in this subpart.

Section
46.2

Meaning of terms.

Section
46.3

Applicability to certain credits or refunds.

Section
46.4

Ultimate burden.

Section
46.5

Conditions to allowance of credit or refund.

Section
46.6

Requirements for persons intending to file claim.