[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR46.5]

[Page 962]
 
            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. 46.5  Conditions to allowance of credit or refund.

    No credit or refund to which this subpart is applicable shall be 
allowed or made, pursuant to a court decision or otherwise, of any 
amount paid or collected as a tax unless a claim therefor has been 
filed, as provided in this subpart, by the person who paid the tax and 
the claimant, in addition to establishing that he is otherwise legally 
entitled to credit or refund of the amount claimed, establishes:
    (a) That he bore the ultimate burden of the amount claimed, or
    (b) That he has unconditionally repaid the amount claimed to the 
person who bore the ultimate burden of such amount, or
    (c) That (1) the owner of the article furnished him the amount 
claimed for payment of the tax, (2) he has filed with the appropriate 
ATF officer the written consent of such owner to the allowance to the 
claimant of the credit or refund, and (3) such owner satisfies the 
requirements of paragraph (a) or (b) of this section.

[T.D. 6395, 24 FR 599, Jan. 28, 1959. Redesignated at 40 FR 16835, Apr. 
15, 1975, as amended by T.D. ATF-472, 67 FR 8880, Feb. 27, 2002]