27 C.F.R. § 70.505 Requirements on persons intending to file claim.
Title 27 - Alcohol, Tobacco Products and Firearms
Any person who, having paid the tax with respect to an article, desires to claim refund or credit of any amount of such tax to which the provisions of this subpart are applicable must: (a) File a claim, as provided in §70.506, and (b) Comply with any other provisions of law or regulations which may apply to the claim.
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart F—Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer
General
§ 70.505 Requirements on persons intending to file claim.
