CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER C—FIREARMS (parts 53 to 53) > PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION > SUBPART L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes (§53.151 to §53.187) > 53.161—Authority to make credits or refunds.

53.161—Authority to make credits or refunds.

For provisions relating to credits and refunds of certain taxes on sales and services see section 6416 of the Code and §§ 53.171-53.186. For regulations under section 6402 of the Code of general application in respect of credits or refunds, see 27 CFR 70.122, 70.123, and 70.124 (Procedure and Administration).