View all text of Subpart J [§ 19.261 - § 19.269]
§ 19.261 - Scope.
This subpart covers the various types of claims that a proprietor may file and includes provisions regarding the following:
(a) General requirements for filing claims;
(b) Specific requirements for filing certain types of claims; and
(c) Remission, abatement, credit and refund of tax.