Statutes, codes, and regulations
Code of Federal Regulations
Title 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMSChapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURYSubchapter C - FIREARMSPart 53 - MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION
Subpart L - REFUNDS AND OTHER ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO MANUFACTURERS TAXES
Section 53.161 - Authority to make credits or refunds

27 C.F.R. § 53.161

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Current through May 31, 2024
Section 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).

27 C.F.R. § 53.161