{"data":{"id":"us/27-cfr-53.162","jurisdiction":"us","citation":"27 CFR 53.162","heading":"Abatements.","body":"For regulations under section 6404 of the Code of general application in respect of abatements of assessments to tax, see 27 CFR 70.125 (Procedure and Administration).","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—FIREARMS","PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION","Subpart L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes"],"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":"d33114bd22f4fdcc9bbba42582578d5cb8308e76aaff003a94d3cf768b1d7428","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-53.161","next":"us/27-cfr-53.163-53.170"},"notice":"GroundRules: Original legal text. Not legal advice."}