§ 19.261 Scope.
This subpart covers the various types of claims that a proprietor may file and includes provisions regarding the following:
(a) General requirements for filing claims;
(b) Specific requirements for filing certain types of claims; and
(c) Remission, abatement, credit and refund of tax.
(26 U.S.C. 5008, 5215, 6065)