United States Code · Section
§ 5705 — Credit, Refund, Or Allowance Of Tax
26 U.S.C. § 5705
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(a) Credit or refund of any tax imposed by this chapter or section 7652 shall be allowed or made (without interest) to the manufacturer, importer, or export warehouse proprietor, on proof satisfactory to the Secretary that the claimant manufacturer, importer, or export warehouse proprietor has paid the tax on tobacco products and cigarette papers and tubes withdrawn by him from the market; or on such articles lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession of ownership of the claimant.
(b) If the tax has not yet been paid on tobacco products and cigarette papers and tubes provided to have been withdrawn from the market or lost or destroyed as aforesaid, relief from the tax on such articles may be extended upon the filing of a claim for allowance therefor in accordance with such regulations as the Secretary shall prescribe.
(c) Any claim for credit or refund of tax under this section shall be filed within 6 months after the date of the withdrawal from the market, loss, or destruction of the articles to which the claim relates, and shall be in such form and contain such information as the Secretary shall by regulations prescribe.
Implementing Regulations
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§ 40.284 Remission of tax liability.27 C.F.R. § 40.284
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§ 40.476 Action by claimant.27 C.F.R. § 40.476
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§ 41.165 Action by taxpayer.27 C.F.R. § 41.165
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§ 40.472 Allowance.27 C.F.R. § 40.472
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§ 40.475 Action by claimant.27 C.F.R. § 40.475
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§ 41.173 Return to nontaxpaid status, action by appropriate TTB officer.27 C.F.R. § 41.173
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§ 40.282 Allowance of tax.27 C.F.R. § 40.282
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§ 40.313 Disposition of tobacco products and schedule.27 C.F.R. § 40.313
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§ 40.473 Credit or refund.27 C.F.R. § 40.473
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§ 40.301 Action by claimant.27 C.F.R. § 40.301
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§ 40.311 Action by claimant.27 C.F.R. § 40.311
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§ 40.477 Action by the appropriate TTB officer.27 C.F.R. § 40.477
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§ 41.170 Reduction of tobacco products to materials; TTB action.27 C.F.R. § 41.170
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§ 41.172 Return to nontaxpaid status, action by taxpayer.27 C.F.R. § 41.172
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§ 44.152 Claim for remission of tax liability.27 C.F.R. § 44.152