StacksVerified U.S. regulatory reference

27 CFR §70.505

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Any person who, having paid the tax with respect to an article, desires to claim refund or credit of any amount of such tax to which the provisions of this subpart are applicable must:
  1. (a)File a claim, as provided in § 70.506, and
  2. (b)Comply with any other provisions of law or regulations which may apply to the claim.