[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR46.3]

[Page 855]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
   Subpart A--Application of 26 U.S.C. 6423, as Amended, to Refund or 
    Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes
 
Sec. 46.3  Applicability to certain credits or refunds.

    The provisions of this subpart apply only where the credit or refund 
is claimed on the grounds that an amount of tax was assessed or 
collected erroneously, illegally, without authority, or in any manner 
wrongfully, or on the grounds that such amount was excessive. This 
subpart does not apply to:
    (a) Any claim for drawback,
    (b) Any claim made in accordance with any law expressly providing 
for credit or refund where an article is withdrawn from the market, 
returned to bond, lost, or destroyed, and
    (c) Any claim based solely on errors in computation of the quantity 
of an article subject to tax or on mathematical errors in computation of 
the amount of the tax due, or to any claim in respect of tax collected 
or paid on an article seized and forfeited, or destroyed, as contraband.

[T.D. 6395, 24 FR 599, Jan. 28, 1959. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-42, 42 FR 8372, Feb. 10, 1977]