§ 46.1 Scope of regulations in this subpart.
The regulations in this subpart relate to the limitations imposed by 26 U.S.C. 6423, on the refund or credit of tax paid or collected in respect to any article of a kind subject to a tax imposed by 26 U.S.C. chapter 52.
[T.D. ATF-48, 44 FR 55857, Sept. 28, 1979]