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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 27—Alcohol, Tobacco Products and Firearms
  4. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  5. SUBCHAPTER B—TOBACCO
  6. PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
  7. Subpart A—Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes

27 CFR Part 46 - Subpart A - Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes

  • CFR
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  1. General (§§ 46.1 - 46.6)
    1. § 46.1 Scope of regulations in this subpart.
    2. § 46.2 Meaning of terms.
    3. § 46.3 Applicability to certain credits or refunds.
    4. § 46.4 Ultimate burden.
    5. § 46.5 Conditions to allowance of credit or refund.
    6. § 46.6 Requirements for persons intending to file claim.
  2. Claim Procedure (§§ 46.7 - 46.9)
    1. § 46.7 Execution and filing of claim.
    2. § 46.8 Data to be shown in claim.
    3. § 46.9 Time for filing claim.
  3. Bond (§§ 46.10 - 46.15)
    1. § 46.10 Bond, Form 2490.
    2. § 46.11 Corporate surety.
    3. § 46.12 Deposit of securities in lieu of corporate surety.
    4. § 46.13 Authority to approve bonds.
    5. § 46.14 Termination of liability.
    6. § 46.15 Release of pledged securities.
  4. Penalties (§ 46.16)
    1. § 46.16 Penalties.
Source:
T.D. 6395, 24 FR 599, Jan. 28, 1959, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.

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