Code of Federal Regulations · Section
§ 48.6416(a)-1 — (a)-1 Claims For Credit Or Refund Of Overpayments Of Taxes On Special Fuels And Manufacturers Taxes
26 C.F.R. § 48.6416(a)-1
View:
Any claims for credit or refund of an overpayment of a tax imposed by chapter 31 or chapter 32 shall be made in accordance with the applicable provisions of this subpart and the applicable provisions of § 301.6402-2 of this chapter (Regulations on Procedure and Administration). A claim on Form 843 is not required in the case of a claim for credit, but the amount of the credit shall be claimed by entering that amount as a credit on a return of tax under this subpart filed by the person making the claim. In this regard, see § 48.6416(f)-1.
Authorizing Statute
-
Registration and bond26 U.S.C. § 4101
-
Certain taxes on sales and services26 U.S.C. § 6416
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Definitions; special rule; administrative authority26 U.S.C. § 4083
-
Certain tax-free sales26 U.S.C. § 4221
-
Imposition of tax26 U.S.C. § 4081
-
Exemptions for diesel fuel and kerosene26 U.S.C. § 4082
-
Fuels not used for taxable purposes26 U.S.C. § 6427
-
Definitions and special rules26 U.S.C. § 4052
-
Rules and regulations26 U.S.C. § 7805
-
Gas guzzler tax26 U.S.C. § 4064