Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 46 · § 46.1

§ 46.1. Scope of regulations in this subpart.

50 words·~1 min read·/us/cfr/t27/s§ 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. \[T.D. ATF-48, 44 FR 55857, Sept. 28, 1979\]

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U.S. Code

Conditions to allowance in the case of alcohol and tobacco taxes
§ 6423

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§ 46.1

Scope of regulations in this subpart.

U.S.C.§ 6423

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