26 C.F.R. § 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
Title 26 - Internal Revenue
Any claims for credit or refund of an overpayment of a tax imposed by chapter 31 or chapter 32 shall be made in accordance with the applicable provisions of this subpart and the applicable provisions of §301.6402–2 of this chapter (Regulations on Procedure and Administration). A claim on Form 843 is not required in the case of a claim for credit, but the amount of the credit shall be claimed by entering that amount as a credit on a return of tax under this subpart filed by the person making the claim. In this regard, see §48.6416(f)–1. [T.D. 8043, 50 FR 32022, Aug. 8, 1985]
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
§ 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
