1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter C - FIREARMS
  5. Part 53 - MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
  6. Subpart L - Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes
  7. 27 CFR § 53.161
27 CFR § 53.161
Authority to make credits or refunds
April 24, 2020
CFR

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).

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§ 53.162 Abatements

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