§ 70.505. Requirements on persons intending to file claim.
60 words·~1 min read·
/us/cfr/t27/s§ 70.505·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person who, having paid the tax with respect to an article, desires to claim refund or credit of any amount of such tax to which the provisions of this subpart are applicable must:
(a)File a claim, as provided in § 70.506, and
(b)Comply with any other provisions of law or regulations which may apply to the claim.