27 C.F.R. § 70.126 Date of allowance of refund or credit.
Title 27 - Alcohol, Tobacco Products and Firearms
The date on which the appropriate TTB officer, first certifies the allowance of an overassessment in respect of any internal revenue tax imposed by the provisions of 26 U.S.C. enforced and administered by the Bureau shall be considered as the date of allowance of refund or credit in respect of such tax. (26 U.S.C. 6407) [T.D. ATF–301, 55 FR 47616, Nov. 14, 1990, as amended by T.D. ATF–450, 66 FR 29025, May 29, 2001]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Abatements, Credits and Refunds
§ 70.126 Date of allowance of refund or credit.
