27 CFR 70.505 - Requirements on persons intending to file claim.

Regulations last checked for updates: May 04, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025

View all text of Subpart F [§ 70.501 - § 70.509]

§ 70.505 - Requirements on persons intending to file claim.

Any person who, having paid the tax with respect to an article, desires to claim refund or credit of any amount of such tax to which the provisions of this subpart are applicable must:

(a) File a claim, as provided in § 70.506, and

(b) Comply with any other provisions of law or regulations which may apply to the claim.

source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

cite as: 27 CFR 70.505