§ 5705. Credit, refund, or allowance of tax
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(a)Credit or refund Credit or refund of any tax imposed by this chapter or section 7652 shall be allowed or made (without interest) to the manufacturer, importer, or export warehouse proprietor, on proof satisfactory to the Secretary that the claimant manufacturer, importer, or export warehouse proprietor has paid the tax on tobacco products and cigarette papers and tubes withdrawn by him from the market; or on such articles lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession of ownership of the claimant.
(b)Allowance If the tax has not yet been paid on tobacco products and cigarette papers and tubes provided to have been withdrawn from the market or lost or destroyed as aforesaid, relief from the tax on such articles may be extended upon the filing of a claim for allowance therefor in accordance with such regulations as the Secretary shall prescribe.
(c)Limitation Any claim for credit or refund of tax under this section shall be filed within 6 months after the date of the withdrawal from the market, loss, or destruction of the articles to which the claim relates, and shall be in such form and contain such information as the Secretary shall by regulations prescribe.
(Aug. 16, 1954, ch. 736, 68A Stat. 709; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1419; Pub. L. 89–44, title VIII, § 808(b)(1), (2), (c)(1), June 21, 1965, 79 Stat. 164, 165; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections24 cite this · traces to 1
Cited by 24 sections
CFR
- § 40.472Allowance.
- § 40.282Allowance of tax.
- § 40.473Credit or refund.
- § 41.173Return to nontaxpaid status, action by appropriate TTB officer.
- § 41.172Return to nontaxpaid status, action by taxpayer.
- § 40.475Action by claimant.
- § 41.170Reduction of tobacco products to materials; TTB action.
- § 40.313Disposition of tobacco products and schedule.
- § 41.174Disposition of tobacco products and cigarette papers and tubes, and schedule.
- § 40.301Action by claimant.
- § 40.284Remission of tax liability.
- § 40.311Action by claimant.
- § 41.171Reduction of tobacco products to materials, action by appropriate TTB officer.
- § 40.476Action by claimant.
- § 40.477Action by the appropriate TTB officer.
- § 41.165Action by taxpayer.
- § 44.152Claim for remission of tax liability.
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16 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 709
- Pub. L. 85–859, title II, § 202
- 72 Stat. 1419
- Pub. L. 89–44, title VIII, § 808(b)(1)
- 79 Stat. 164
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
- Pub. L. 89–44, § 808(c)(1)
- Pub. L. 89–44, § 808(b)(1)
- Pub. L. 89–44, § 808(b)(2)
- Pub. L. 85–859
- Pub. L. 89–44, title VIII, § 808(d)(2)
- 79 Stat. 165
- section 210(a)(1) of Pub. L. 85–859
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§ 5705
Credit, refund, or allowance of tax
C.F.R.×17
Fed. Reg.×7
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 709
Pub. L.Pub. L. 85–859, title II, § 202
Stat.72 Stat. 1419
Pub. L.Pub. L. 89–44, title VIII, § 808(b)(1)
Cites 17 · showing 6Cited by 24 across 2 sources