Title 27

PART 46 SUBPART A

Subpart A - Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Source:T.D. 6395, 24 FR 599, Jan. 28, 1959, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.

• 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.
• Source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.

27:2.0.1.1.5.1.144	SUBJGRP 144	General
27:2.0.1.1.5.1.144.1	SECTION 46.1	46.1 Scope of regulations in this subpart.
27:2.0.1.1.5.1.144.2	SECTION 46.2	46.2 Meaning of terms.
27:2.0.1.1.5.1.144.3	SECTION 46.3	46.3 Applicability to certain credits or refunds.
27:2.0.1.1.5.1.144.4	SECTION 46.4	46.4 Ultimate burden.
27:2.0.1.1.5.1.144.5	SECTION 46.5	46.5 Conditions to allowance of credit or refund.
27:2.0.1.1.5.1.144.6	SECTION 46.6	46.6 Requirements for persons intending to file claim.
27:2.0.1.1.5.1.145	SUBJGRP 145	Claim Procedure
27:2.0.1.1.5.1.145.7	SECTION 46.7	46.7 Execution and filing of claim.
27:2.0.1.1.5.1.145.8	SECTION 46.8	46.8 Data to be shown in claim.
27:2.0.1.1.5.1.145.9	SECTION 46.9	46.9 Time for filing claim.
27:2.0.1.1.5.1.146	SUBJGRP 146	Bond
27:2.0.1.1.5.1.146.10	SECTION 46.10	46.10 Bond, Form 2490.
27:2.0.1.1.5.1.146.11	SECTION 46.11	46.11 Corporate surety.
27:2.0.1.1.5.1.146.12	SECTION 46.12	46.12 Deposit of securities in lieu of corporate surety.
27:2.0.1.1.5.1.146.13	SECTION 46.13	46.13 Authority to approve bonds.
27:2.0.1.1.5.1.146.14	SECTION 46.14	46.14 Termination of liability.
27:2.0.1.1.5.1.146.15	SECTION 46.15	46.15 Release of pledged securities.
27:2.0.1.1.5.1.147	SUBJGRP 147	Penalties
27:2.0.1.1.5.1.147.16	SECTION 46.16	46.16 Penalties.

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