§ 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)Daily eCFR
§ 19.268 Allowance of remission, abatement, credit, or refund of tax.
27 CFR 19.268