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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 I
Subpart I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
subjgrp 164
Claims
Subjgrp 164. Claims
§ 46.251 - Payment of tax required.
§ 46.252 - Claim based on error on return.
§ 46.253 - Destruction of articles by a Presidentially-declared major disaster.
§ 46.254 - Additional reasons for filing a claim.