[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: 27CFR53.162]

[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.  53.162  Abatements.

    For regulations under section 6404 of the Code of general 
application in respect of abatements of assessments to tax, see 27 CFR 
70.125 (Procedure and Administration).