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Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 53 · § 53.161

§ 53.161. Authority to make credits or refunds.

50 words·~1 min read·/us/cfr/t27/s§ 53.161·

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For provisions relating to credits and refunds of certain taxes on sales and services see section 6416 of the Code and §§ 53.171-53.186. For regulations under section 6402 of the Code of general application in respect of credits or refunds, see 27 CFR 70.122, 70.123, and 70.124 (Procedure and Administration).
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§ 53.161
Authority to make credits or refunds.
C.F.R.§ 70.122
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