§ 19.261. Scope.
48 words·~1 min read·
/us/cfr/t27/s§ 19.261·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This subpart covers the various types of claims that a proprietor may file and includes provisions regarding the following:
(a)General requirements for filing claims;
(b)Specific requirements for filing certain types of claims; and
(c)Remission, abatement, credit and refund of tax. (26 U.S.C. 5008, 5215, 6065)
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