[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: 27CFR46.8]

[Page 963]
 
            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. 46.8  Data to be shown in claim.

    Claims to which this subpart is applicable, in addition to the 
requirements of Sec. 46.7, must set forth or contain the following:
    (a) A statement that the claimant paid the amount claimed as a 
``tax'' as defined in this subpart.
    (b) Full identification (by specific reference to the form number, 
the date of filing, the place of filing, and the amount paid on the 
basis of the particular form or return) of the tax forms or returns 
covering the payments for which refund or credit is claimed.
    (c) The written consent of the owner to allow the refund or credit 
to the claimant (where the owner of the article on which the tax was 
paid has furnished the claimant the amount claimed for the purpose of 
paying the tax).
    (d) If the claimant or the owner, as the case may be, has neither 
sold nor contracted to sell the articles involved in the claim, a 
statement that the claimant or the owner, as the case may be, agrees not 
to shift, directly or indirectly in any manner whatsoever, the burden of 
the tax to any other person.
    (e) If the claim is for refund of a floor stocks tax, or of an 
amount resulting from an increase in rate of tax applicable to an 
article, a statement as to whether the price of the article was 
increased on or following the effective date of such floor stocks tax or 
rate increase, and, if so, the date of the increase, together with full 
information as to the amount of such price increase.
    (f) Specific evidence (such as relevant records, invoices, or other 
documents, or affidavits of individuals having personal knowledge of 
pertinent facts) which will satisfactorily establish the conditions of 
allowance set forth in Sec. 46.5.

The appropriate ATF officer may require the claimant to furnish as a 
part of the claim such additional information as he may deem necessary.

[T.D. ATF-42, 42 FR 8372, Feb. 10, 1977, as amended by T.D. ATF-472a, 67 
FR 63544, Oct. 15, 2002]