Title 27

PART 70 SUBPART F

Subpart F - Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer Source:T.D. ATF-376, 61 FR 31031, June 19, 1996, unless otherwise noted.

• 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5123, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.
• Source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

27:2.0.1.4.7.6.235	SUBJGRP 235	General
27:2.0.1.4.7.6.235.1	SECTION 70.501	70.501 Meaning of terms.
27:2.0.1.4.7.6.235.2	SECTION 70.502	70.502 Applicability to certain credits or refunds.
27:2.0.1.4.7.6.235.3	SECTION 70.503	70.503 Ultimate burden.
27:2.0.1.4.7.6.235.4	SECTION 70.504	70.504 Conditions to allowance of credit or refund.
27:2.0.1.4.7.6.235.5	SECTION 70.505	70.505 Requirements on persons intending to file claim.
27:2.0.1.4.7.6.236	SUBJGRP 236	Claim Procedure
27:2.0.1.4.7.6.236.6	SECTION 70.506	70.506 Execution and filing of claim.
27:2.0.1.4.7.6.236.7	SECTION 70.507	70.507 Data to be shown in claim.
27:2.0.1.4.7.6.236.8	SECTION 70.508	70.508 Time for filing claim.
27:2.0.1.4.7.6.237	SUBJGRP 237	Penalties
27:2.0.1.4.7.6.237.9	SECTION 70.509	70.509 Penalties.

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