27 C.F.R. § 25.224 Refund or adjustment of tax.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Claim for refund or relief of tax. The tax paid by a brewer on beer produced in the United States and destroyed in accordance with this subpart may be refunded to the brewer. If the tax has not been paid, the brewer may be relieved of liability for the tax. Claims for refund or relief of tax will be filed as provided in subpart T of this part. (b) Adjustments to the excise tax return. A brewer may make an adjustment (without interest) to the excise tax return, Form 5000.24, covering the tax paid on beer produced in the United States and destroyed in accordance with this subpart. Procedures for making adjustments to tax returns are contained in subpart T of this part. (Sec. 201, Pub. L. 85–859, 72 Stat. 1335, as amended (26 U.S.C. 5056))
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart N—Voluntary Destruction
§ 25.224 Refund or adjustment of tax.
