27 C.F.R. § 70.127 Overpayment of installment.
Title 27 - Alcohol, Tobacco Products and Firearms
If any installment of tax is overpaid, the overpayment shall first be applied against any outstanding installments of such tax. If the overpayment exceeds the correct amount of tax due, the overpayment shall be credited or refunded as provided in §§70.122 to 70.124 of this part, inclusive. (26 U.S.C. 6403) [T.D. ATF–301, 55 FR 47616, Nov. 14, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Abatements, Credits and Refunds
§ 70.127 Overpayment of installment.
