SUBPART A—Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes (§46.1 to §46.16)
- 46.1—Scope of regulations in this subpart.
- 46.2—Meaning of terms.
- 46.3—Applicability to certain credits or refunds.
- 46.4—Ultimate burden.
- 46.5—Conditions to allowance of credit or refund.
- 46.6—Requirements for persons intending to file claim.
- 46.7—Execution and filing of claim.
- 46.8—Data to be shown in claim.
- 46.9—Time for filing claim.
- 46.10—Bond, Form 2490.
- 46.11—Corporate surety.
- 46.12—Deposit of securities in lieu of corporate surety.
- 46.13—Authority to approve bonds.
- 46.14—Termination of liability.
- 46.15—Release of pledged securities.
- 46.16—Penalties.