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 F - Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer
  7. Topic - Claim Procedure
  8. 27 CFR § 70.508
27 CFR § 70.508
Time for filing claim
April 24, 2020
CFR

No credit or refund of any amount of tax to which the provisions of this subpart apply shall be made unless the claimant files a claim therefor within the time prescribed by law and in accordance with the provisions of this subpart.

Previous
§ 70.507 Data to be shown in claim

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