27 C.F.R. § 31.137 Credit by an ATF officer.
Title 27 - Alcohol, Tobacco Products and Firearms
Where the appropriate TTB officer discovers that tax was paid for an incorrect class of business for a correct period of liability and examination of the incorrect stamp discloses that no additions to the tax were collected, he may, where the correct tax (including any additions thereto) exceeds the incorrect tax paid, credit the tax paid against such correct tax on receipt by him of an amended Form 5630.5, as provided in §31.136, remittance of the difference between the tax paid and the correct tax plus any additions thereto, and the incorrect stamp. The appropriate TTB officer will issue a correct stamp if the additional tax collected is for a current year. (68A Stat. 791, 808; 26 U.S.C. 6402, 6511) [25 FR 6270, July 2, 1960, as amended by T.D. 7008, 34 FR 3665, Mar. 1, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by 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–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
§ 31.137 Credit by an ATF officer.
