[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR53.161]

[Page 213]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 53_MANUFACTURERS EXCISE TAXES_FIREARMS AND AMMUNITION--Table of Contents
 
    Subpart L_Refunds and Other Administrative Provisions of Special 
                   Application to Manufacturers Taxes
 
Sec.  53.161  Authority to make credits or refunds.

    For provisions relating to credits and refunds of certain taxes on 
sales and services see section 6416 of the Code and Sec. Sec.  53.171-
53.186. For regulations under section 6402 of the Code of general 
application in respect of credits or refunds, see 27 CFR 70.122, 70.123, 
and 70.124 (Procedure and Administration).