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Code of Federal Regulations Title 26. Internal Revenue § 26.48.6416(b)(1)–4 Supporting evidence required in case of price readjustments

Current as of October 02, 2022 | Updated by FindLaw Staff

No credit or refund of an overpayment arising by reason of a price readjustment described in § 48.6416(b)(1)–2 or § 48.6416(b)(1)–3 shall be allowed unless the manufacturer who paid the tax submits a statement, supported by sufficient available evidence—

(a) Describing the circumstances which gave rise to the price readjustment,

(b) Identifying the article in respect of which the price readjustment was allowed,

(c) Showing the price at which the article was sold, the amount of tax paid in respect of the article, and the date on which the tax was paid,

(d) Giving the name and address of the purchaser to whom the article was sold, and

(e) Showing the amount repaid to the purchaser or credited to the purchaser's account.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.48.6416(b)(1)–4 Supporting evidence required in case of price readjustments - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-48-6416-b-1-4/

Read this complete Code of Federal Regulations Title 26. Internal Revenue § 26.48.6416(b)(1)–4 Supporting evidence required in case of price readjustments on Westlaw

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