27 C.F.R. § 53.185 Credit on returns.
Title 27 - Alcohol, Tobacco Products and Firearms
Any person entitled to claim refund of any overpayment of tax imposed by chapter 32 of the Code may, in lieu of claiming refund of the overpayment, claim credit for the overpayment on any return of tax under this subpart subsequently filed. Any such credit claimed on a return must be supported by the evidence prescribed in the applicable regulations in this subpart and 27 CFR 70.123 (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
§ 53.185 Credit on returns.
