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title 27
Alcohol, Tobacco Products and Firearms
chapter I-i1
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
part 40
PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
subpart I
Subpart I—Claims by Manufacturers
subjgrp 33
General
Subjgrp 33. General
§ 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.