§ 351.517. Exemption or remission upon export of indirect taxes.
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/us/cfr/t19/s§ 351.517·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Benefit. In the case of the exemption or remission upon export of indirect taxes, a benefit exists to the extent that the Secretary determines that the amount remitted or exempted exceeds the amount levied with respect to the production and distribution of like products when sold for domestic consumption.
(b)Time of receipt of benefit. In the case of the exemption or remission upon export of an indirect tax, the Secretary normally will consider the benefit as having been received as of the date of exportation.
(c)Allocation of benefit to a particular time period. Normally, the Secretary will allocate (expense) the benefit from the exemption or remission upon export of indirect taxes to the year in which the benefit is considered to have been received under paragraph
(b)of this section.
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§ 351.517
Exemption or remission upon export of indirect taxes.
Fed. Reg.×25
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