27 CFR 46.1

§ 46.1 Scope of regulations in this subpart.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 46.1, § 46.1 Scope of regulations in this subpart, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118408
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.