View all text of Subjgrp 185 [§ 19.266 - § 19.268]
§ 19.266 - Claims for credit of tax.
A proprietor may file a claim for credit of tax, as provided in this part, after the tax has been determined, whether or not the tax has been paid. However, a proprietor may not anticipate allowance of a credit or make an adjusting entry in a tax return pending action on the claim.