Title 27

PART 40 SUBPART I

Subpart I - Claims by Manufacturers

• 26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
• 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

27:2.0.1.1.1.10.33	SUBJGRP 33	General
27:2.0.1.1.1.10.33.1	SECTION 40.281	40.281 Abatement of assessment.
27:2.0.1.1.1.10.33.2	SECTION 40.282	40.282 Allowance of tax.
27:2.0.1.1.1.10.33.3	SECTION 40.283	40.283 Credit or refund of tax.
27:2.0.1.1.1.10.33.4	SECTION 40.284	40.284 Remission of tax liability.
27:2.0.1.1.1.10.33.5	SECTION 40.285	40.285 [Reserved]
27:2.0.1.1.1.10.33.6	SECTION 40.286	40.286 Refund of overpayment.
27:2.0.1.1.1.10.33.7	SECTION 40.287	40.287 Remission of tax liability on shortage.
27:2.0.1.1.1.10.34	SUBJGRP 34	Tobacco Products Lost or Destroyed
27:2.0.1.1.1.10.34.8	SECTION 40.301	40.301 Action by claimant.
27:2.0.1.1.1.10.35	SUBJGRP 35	Tobacco Products Withdrawn From the Market
27:2.0.1.1.1.10.35.9	SECTION 40.311	40.311 Action by claimant.
27:2.0.1.1.1.10.35.10	SECTION 40.312	40.312 Action by the appropriate TTB officer.
27:2.0.1.1.1.10.35.11	SECTION 40.313	40.313 Disposition of tobacco products and schedule.

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