Code of Federal Regulations · Section
§ 46.1 — Scope Of Regulations In This Subpart
27 C.F.R. § 46.1
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The regulations in this subpart relate to the limitations imposed by 26 U.S.C. 6423, on the refund or credit of tax paid or collected in respect to any article of a kind subject to a tax imposed by 26 U.S.C. chapter 52.
Authorizing Statute
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Method of collecting tax26 U.S.C. § 5061
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Authority and functions of Director44 U.S.C. § 3504
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Conditions to allowance in the case of alcohol and tobacco taxes26 U.S.C. § 6423