CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 19—DISTILLED SPIRITS PLANTS > SUBPART J—Claims (§19.261 to §19.269) > 19.268—Allowance of remission, abatement, credit, or refund of tax.

19.268—Allowance of remission, abatement, credit, or refund of tax.

The appropriate TTB officer is authorized to allow claims for remission, abatement, credit, and refund of tax, filed under the provisions of this part.

Code of Federal Regulations

( 26 U.S.C. 5008 )