27 C.F.R. § 19.261

Current through September 30, 2024

Section 19.261 - Scope

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.

27 C.F.R. §19.261

26 U.S.C. 5008 , 5215 , 6065