Subpart F. Subpart F—Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer

• General

  • SECTION § 70.501 - Meaning of terms.
  • SECTION § 70.502 - Applicability to certain credits or refunds.
  • SECTION § 70.503 - Ultimate burden.
  • SECTION § 70.504 - Conditions to allowance of credit or refund.
  • SECTION § 70.505 - Requirements on persons intending to file claim.

• Claim Procedure

  • SECTION § 70.506 - Execution and filing of claim.
  • SECTION § 70.507 - Data to be shown in claim.
  • SECTION § 70.508 - Time for filing claim.

• Penalties

  • SECTION § 70.509 - Penalties.