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title 27
Alcohol, Tobacco Products and Firearms
chapter I-i1
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
part 46
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
subpart A
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
subjgrp 144
General
Subjgrp 144. General
§ 46.1 - Scope of regulations in this subpart.
§ 46.2 - Meaning of terms.
§ 46.3 - Applicability to certain credits or refunds.
§ 46.4 - Ultimate burden.
§ 46.5 - Conditions to allowance of credit or refund.
§ 46.6 - Requirements for persons intending to file claim.
