StacksVerified U.S. regulatory reference

27 CFR §53.161

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).