27 CFR § 53.161 Manufacturers Excise Taxes—Firearms and Ammunition

§ 53.161 Authority to make credits or refunds.

Current through · Read all of Part 53

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).

← § 53.159 Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.§ 53.162 Abatements. →