27 C.F.R. § 46.251
Current through September 30, 2024
Before the dealer can file a claim for refund, the dealer must have paid the floor stocks tax and subsequently determined that there was an overpayment of the tax.
27 C.F.R. § 46.251
Title 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMSChapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURYSubchapter B - TOBACCOPart 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBESSubpart I - FLOOR STOCKS TAX ON CERTAIN TOBACCO PRODUCTS, CIGARETTE PAPERS, AND CIGARETTE TUBES HELD FOR SALE ON APRIL 1, 2009