27 CFR 70.505

§ 70.505 Requirements on persons intending to file claim.

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

Cite this

Citation: 27 CFR 70.505, § 70.505 Requirements on persons intending to file claim, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118753
Permanent ID: ys:prov:118753@1
SHA-256: 86f923e40f4cdb76ebacce22fe641b380ed00c3531987b3df6ac89615ddc1f46

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Full text

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.

Legislative history

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