CFR›Title 27›Chapter I›Part 41›Subpart I›Subject Group General ContainsSections 41.161–41.163CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 41.161 § 41.161 Abatement of assessment. 41.162 § 41.162 Losses caused by disaster occurring after September 2, 1958. 41.163 § 41.163 Refund of tax. Next Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed