Subpart I. Subpart I—Claims by Manufacturers

• General

  • SECTION § 40.281 - Abatement of assessment.
  • SECTION § 40.282 - Allowance of tax.
  • SECTION § 40.283 - Credit or refund of tax.
  • SECTION § 40.284 - Remission of tax liability.
  • SECTION § 40.285 - [Reserved]
  • SECTION § 40.286 - Refund of overpayment.
  • SECTION § 40.287 - Remission of tax liability on shortage.

• Tobacco Products Lost or Destroyed

  • SECTION § 40.301 - Action by claimant.

• Tobacco Products Withdrawn From the Market

  • SECTION § 40.311 - Action by claimant.
  • SECTION § 40.312 - Action by the appropriate TTB officer.
  • SECTION § 40.313 - Disposition of tobacco products and schedule.