Code of Federal Regulations · Section

§ 19.268 — Allowance Of Remission, Abatement, Credit, Or Refund Of Tax

27 C.F.R. § 19.268

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The appropriate TTB officer is authorized to allow claims for remission, abatement, credit, and refund of tax, filed under the provisions of this part.

27 C.F.R. § 19.267 27 C.F.R. § 19.269

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