Title 27

SECTION 19.268

19.268 Allowance of remission, abatement, credit, or refund of tax.

§ 19.268 Allowance of remission, abatement, credit, or refund of tax.

The appropriate TTB officer is authorized to allow claims for remission, abatement, credit, and refund of tax, filed under the provisions of this part.

(26 U.S.C. 5008)