GroundRules
27 CFR 70.126: Date of allowance of refund or credit.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURES AND PRACTICES
- PART 70—PROCEDURE AND ADMINISTRATION
- Subpart D—Collection of Excise and Special (Occupational) Tax
The date on which the appropriate TTB officer, first certifies the allowance of an overassessment in respect of any internal revenue tax imposed by the provisions of 26 U.S.C. enforced and administered by the Bureau shall be considered as the date of allowance of refund or credit in respect of such tax.
Collected 2026-08-27T02:25:11Z. Source file · JSON