Code of Federal Regulations · Section

§ 19.261 — Scope

27 C.F.R. § 19.261

View:

This subpart covers the various types of claims that a proprietor may file and includes provisions regarding the following:

(a) General requirements for filing claims;

(b) Specific requirements for filing certain types of claims; and

(c) Remission, abatement, credit and refund of tax.

27 C.F.R. § 19.262

Authorizing Statute

Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
26 U.S.C. § 5008
Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Definitions
31 U.S.C. § 9301
Imposition, rate, and attachment of tax
26 U.S.C. § 5001