§ 46.6. Requirements for persons intending to file claim.
125 words·~1 min read·
/us/cfr/t27/s§ 46.6·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 § 46.7,
(b)Comply with any other provisions of law or regulations which may apply to the claim, and
(c)If, at the time of filing the claim, neither he nor the owner has sold or contracted to sell the articles involved in the claim, file a bond on TTB Form 5620.10, as provided by § 46.10. \[T.D. 6395, 24 FR 599, Jan. 28, 1959. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF-472, 67 FR 8880, Feb. 27, 2002\]
Connections1 off-index
1 reference not yet in our index
- T.D. 6395
Citation graph
cites case law
§ 46.6
Requirements for persons intending to file claim.
Treas. Dec.T.D. 6395
Cites 1Cited by 0 across 0 sources