1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 53
  5. subpart L
  6. § 53.161

View all text of Subpart L [§ 53.151 - § 53.187]

§ 53.161 - Authority to make credits or refunds.

For provisions relating to credits and refunds of certain taxes on sales and services see section 6416 of the Code and §§ 53.171-53.186. For regulations under section 6402 of the Code of general application in respect of credits or refunds, see 27 CFR 70.122, 70.123, and 70.124 (Procedure and Administration).

AUTHORITY: 26 U.S.C. 4181, 4182, 4216-4219, 4221-4223, 4225, 6001, 6011, 6020, 6021, 6061, 6071, 6081, 6091, 6101-6104, 6109, 6151, 6155, 6161, 6301-6303, 6311, 6402, 6404, 6416, 7502, 7805.

SOURCE: T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.

CITE AS: 27 CFR 53.161