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Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 19.261: Scope.

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—ALCOHOL
  4. PART 19—DISTILLED SPIRITS PLANTS
  5. Subpart J—Claims

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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