Subpart A. Subpart A—Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes

• General

  • SECTION § 46.1 - Scope of regulations in this subpart.
  • SECTION § 46.2 - Meaning of terms.
  • SECTION § 46.3 - Applicability to certain credits or refunds.
  • SECTION § 46.4 - Ultimate burden.
  • SECTION § 46.5 - Conditions to allowance of credit or refund.
  • SECTION § 46.6 - Requirements for persons intending to file claim.

• Claim Procedure

  • SECTION § 46.7 - Execution and filing of claim.
  • SECTION § 46.8 - Data to be shown in claim.
  • SECTION § 46.9 - Time for filing claim.

• Bond

  • SECTION § 46.10 - Bond, Form 2490.
  • SECTION § 46.11 - Corporate surety.
  • SECTION § 46.12 - Deposit of securities in lieu of corporate surety.
  • SECTION § 46.13 - Authority to approve bonds.
  • SECTION § 46.14 - Termination of liability.
  • SECTION § 46.15 - Release of pledged securities.

• Penalties

  • SECTION § 46.16 - Penalties.