27 C.F.R. § 46.251 Before filing a claim.
Title 27 - Alcohol, Tobacco Products and Firearms
Before you can file a claim for refund, you must have paid your floor stocks tax on TTB F 5200.28T and subsequently determined that you overpaid the tax.
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart I—Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002
Claims
§ 46.251 Before filing a claim.
