CFR›Title 27›Chapter I›Part 46›Subpart B ContainsSections 46.21–46.22CorpusDaily eCFRDisplayed edition2026-05-12Last updated2026-05-12 Subpart B—Administrative Provisions Sections 46.21 § 46.21 Delegations of the Administrator. 46.22 § 46.22 Forms prescribed. SourceT.D. ATF-472, 67 FR 8880, Feb. 27, 2002, unless otherwise noted. Previous 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 Next C Subpart C—Disaster Loss Claims