27 C.F.R. § 479.120 Refunds.
Title 27 - Alcohol, Tobacco Products and Firearms
Where, after payment of tax by the manufacturer, a firearm is exported, and satisfactory proof of exportation (see §479.118) is furnished, a claim for refund may be submitted on Form 843 (see §479.172). If the manufacturer waives all claim for the amount to be refunded, the refund shall be made to the exporter. A claim for refund by an exporter of tax paid by a manufacturer should be accompanied by waiver of the manufacturer and proof of tax payment by the latter.
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart H—Importation and Exportation
Exportation
§ 479.120 Refunds.
