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Title 27 - Alcohol, Tobacco Products and Firearms
Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
Subchapter B - TOBACCO
Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
Subpart I - Claims by Manufacturers
27 CFR Topic
27 CFR Topic
General
April 24, 2020
§
40.281
Abatement of assessment
§
40.282
Allowance of tax
§
40.283
Credit or refund of tax
§
40.284
Remission of tax liability
§
40.285
[Reserved]
§
40.286
Refund of overpayment
§
40.287
Remission of tax liability on shortage
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