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 F - PROCEDURES AND PRACTICES
  5. Part 70 - PROCEDURE AND ADMINISTRATION
  6. Subpart D - Collection of Excise and Special (Occupational) Tax
  7. Topic - Abatements, Credits and Refunds
  8. 27 CFR § 70.127
27 CFR § 70.127
Overpayment of installment
April 24, 2020
CFR

If any installment of tax is overpaid, the overpayment shall first be applied against any outstanding installments of such tax. If the overpayment exceeds the correct amount of tax due, the overpayment shall be credited or refunded as provided in §§70.122 to 70.124 of this part, inclusive.

(26 U.S.C. 6403)

[T.D. ATF-301, 55 FR 47616, Nov. 14, 1990]

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§ 70.126 Date of allowance of refund or credit

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