{"data":{"id":"us/27-cfr-479.120","jurisdiction":"us","citation":"27 CFR 479.120","heading":"Refunds.","body":"Where, after payment of tax by the manufacturer, a firearm is exported, and satisfactory proof of exportation (see § 479.118) is furnished, a claim for refund may be submitted on Form 843 (see § 479.172). If the manufacturer waives all claim for the amount to be refunded, the refund shall be made to the exporter. A claim for refund by an exporter of tax paid by a manufacturer should be accompanied by waiver of the manufacturer and proof of tax payment by the latter.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE","SUBCHAPTER B—FIREARMS AND AMMUNITION","PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS","Subpart H—Importation and Exportation"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"9f997fdd466894b8d897d183471961c2f7a4afdc478de9e7b24250de5c7ccfa0","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.119","next":"us/27-cfr-479.121"},"notice":"GroundRules: Original legal text. Not legal advice."}