27 C.F.R. § 46.4 Ultimate burden.
Title 27 - Alcohol, Tobacco Products and Firearms
For the purposes of this subpart, the claimant, or owner, shall be treated as having borne the ultimate burden of an amount of tax only if: (a) He has not, directly or indirectly, been relieved of such burden or shifted such burden to any other person, (b) No understanding or agreement exists for any such relief or shifting, and (c) If he has neither sold nor contracted to sell the articles involved in such claim, he agrees that there will be no such relief or shifting, and furnishes bond as provided in §46.10.
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart A—Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes
General
§ 46.4 Ultimate burden.
