27 C.F.R. § 31.136 General.
Title 27 - Alcohol, Tobacco Products and Firearms
Where a dealer through error has filed a return and paid special tax (or filed a return as a registration during the suspension period described in §31.21(b)) for an incorrect period of liability or incorrect class of business, he shall prepare a correct Form 5630.5 for each tax year involved, designating it as an “Amended Return,” and submit the amended return, or returns, with remittance for the total applicable tax and additions to the tax (delinquency penalties and interest) incurred, to TTB in accordance with the instructions on the Form 5630.5 or, if the error is discovered by an appropriate TTB officer, to such officer: Provided, That, subject to the limitations imposed by 26 U.S.C. 6511, the tax (including additions thereto) paid for the incorrect period of liability or incorrect class of business may be allowed as a credit against the correct tax (including any additions thereto) as provided in §31.137 or §31.139 on surrender of the incorrect stamp or stamps with the amended return or returns noted to show that credit is requested. Tax (including additions thereto) paid for a stamp for an incorrect period of liability or incorrect class of business which is not credited as provided in §31.137 or §31.139, including any creditable tax and additions thereto in excess of the correct tax (including additions thereto), may be refunded pursuant to the provisions of subpart M of this part where the dealer has filed a correct return on Form 5630.5 with remittance for the correct amount of tax (including any additions thereto). A new stamp will be issued only in respect of a current period of liability. (68A Stat. 732; 26 U.S.C. 6011) [T.D. 7008, 34 FR 3666, Mar. 1, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–48, 44 FR 55844, Sept. 28, 1979; T.D. ATF–251, 52 FR 19335, May 22, 1987. Redesignated and amended by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005; T.D. TTB–36, 70 FR 62252, Oct. 31, 2005; T.D. TTB–44, 71 FR 16948, Apr. 4, 2006]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart I—Special Tax Stamps
Stamps for Incorrect Period or Incorrect Liability
§ 31.136 General.
