27 C.F.R. § 17.91 Absence of liability, refund of special tax.
Title 27 - Alcohol, Tobacco Products and Firearms
The special tax paid may be refunded if it is established that the taxpayer did not file a claim for drawback for the period covered by the special tax stamp. If a claim for drawback is filed, the special tax may be refunded if no drawback is paid or allowed for the period covered by the stamp.
Title 27: Alcohol, Tobacco and Firearms
PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
Subpart D—Special Tax Stamps
Refund of Special Tax
§ 17.91 Absence of liability, refund of special tax.
