27 C.F.R. § 19.76 Allowance of remission, abatement, credit or refund of tax.
Title 27 - Alcohol, Tobacco Products and Firearms
The appropriate TTB officer is authorized to allow claims for remission, abatement, credit, and refund of tax, filed under the provisions of this part. (Sec. 201, Pub. L. 85–859, 72 Stat. 1323, as amended (26 U.S.C. 5008))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart D—Administrative and Miscellaneous Provisions
Activities Not Subject to This Part
§ 19.76 Allowance of remission, abatement, credit or refund of tax.
