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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) > 53.162—Abatements.
53.162—Abatements.
For regulations under section 6404 of the Code of general application in respect of abatements of assessments to tax, see 27 CFR 70.125 (Procedure and Administration).