C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—ALCOHOL › PART 19—DISTILLED SPIRITS PLANTS › Subpart J—Claims

27 C.F.R. § 19.268

Allowance of remission, abatement, credit, or refund of tax

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The appropriate TTB officer is authorized to allow claims for remission, abatement, credit, and refund of tax, filed under the provisions of this part.

(26 U.S.C. 5008)