C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER C—FIREARMS › PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION › Subpart L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes

27 C.F.R. § 53.161

Authority to make credits or refunds

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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).