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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

Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer

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  3. Title 27
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  5. Chapter I
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  7. Part 70
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  9. Subpart F
ContainsSubject groups Claim Procedure–Penalties
CorpusDaily eCFR
Displayed edition2026-04-24
Last updated2026-04-24

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

Subject Groups

SourceT.D. ATF-376, 61 FR 31031, June 19, 1996, unless otherwise noted.