Code of Federal Regulations · Subpart

Subpart A — Application Of 26 U.s.c. 6423, As Amended, To Refund Or Credit Of Tax On Tobacco Products, And Cigarette Papers And Tubes

27 C.F.R. pt. 46, subpt. A

• § 46.1 Scope Of Regulations In This Subpart
• § 46.2 Meaning Of Terms
• § 46.3 Applicability To Certain Credits Or Refunds
• § 46.4 Ultimate Burden
• § 46.5 Conditions To Allowance Of Credit Or Refund
• § 46.6 Requirements For Persons Intending To File Claim
• § 46.7 Execution And Filing Of Claim
• § 46.8 Data To Be Shown In Claim
• § 46.9 Time For Filing Claim
• § 46.10 Bond, Form 2490
• § 46.11 Corporate Surety
• § 46.12 Deposit Of Securities In Lieu Of Corporate Surety
• § 46.13 Authority To Approve Bonds
• § 46.14 Termination Of Liability
• § 46.15 Release Of Pledged Securities
• § 46.16 Penalties