27 C.F.R. § 53.161 Authority to make credits or refunds.
Title 27 - Alcohol, Tobacco Products and Firearms
For provisions relating to credits and refunds of certain taxes on sales and services see section 6416 of the Code and §§53.171–53.186. For regulations under section 6402 of the Code of general application in respect of credits or refunds, see 27 CFR 70.122, 70.123, and 70.124 (Procedure and Administration).
Title 27: Alcohol, Tobacco and Firearms
PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
Subpart L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes
§ 53.161 Authority to make credits or refunds.
