SUBPART F—Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer (§70.501 to §70.509)
- 70.501—Meaning of terms.
- 70.502—Applicability to certain credits or refunds.
- 70.503—Ultimate burden.
- 70.504—Conditions to allowance of credit or refund.
- 70.505—Requirements on persons intending to file claim.
- 70.506—Execution and filing of claim.
- 70.507—Data to be shown in claim.
- 70.508—Time for filing claim.
- 70.509—Penalties.