Code of Federal Regulations · Section

§ 19.266 — Claims For Credit Of Tax

27 C.F.R. § 19.266

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A proprietor may file a claim for credit of tax, as provided in this part, after the tax has been determined, whether or not the tax has been paid. However, a proprietor may not anticipate allowance of a credit or make an adjusting entry in a tax return pending action on the claim.

27 C.F.R. § 19.265 27 C.F.R. § 19.267

Authorizing Statute

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
Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
26 U.S.C. § 5008