[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: 27CFR46.6]

[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. 46.6  Requirements for persons intending to file claim.

    Any person who, having paid the tax with respect to an article, 
desires to claim refund or credit of any amount of such tax to which the 
provisions of this subpart are applicable must:
    (a) File a claim, as provided in Sec. 46.7,
    (b) Comply with any other provisions of law or regulations which may 
apply to the claim, and
    (c) If, at the time of filing the claim, neither he nor the owner 
has sold or contracted to sell the articles involved in the claim, file 
a bond on ATF Form 5620.10, as provided by Sec. 46.10.

[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]

                             Claim Procedure