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 - Limitations
  8. 27 CFR § 70.266
27 CFR § 70.266
Credit against barred liability
April 24, 2020
CFR

Any credit against a liability in respect of any taxable year shall be void if the collection of such liability would be barred by the applicable statute of limitations at the time such credit is made.

(26 U.S.C. 6514)

[T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF-301, 55 FR 47606, Nov. 14, 1990]

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§ 70.265 Credits or refunds after period of limitation

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