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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.261 Scope

Current as of January 02, 2025 | Updated by Findlaw Staff

This subpart covers the various types of claims that a proprietor may file and includes provisions regarding the following:

(a) General requirements for filing claims;

(b) Specific requirements for filing certain types of claims;  and

(c) Remission, abatement, credit and refund of tax.

(Authority:  26 U.S.C. 5008, 5215, 6065)

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.261 Scope - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-19-261/

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