U.S. Code
Regulations
Constitution
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
x
Search
Search guide
U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
All Titles
Title 27
Chapter I
Part 46
Subpart A - 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
GENERAL
§ 46.1 - Scope of regulations in this subpart.
§ 46.2 - Meaning of terms.
§ 46.3 - Applicability to certain credits or refunds.
§ 46.4 - Ultimate burden.
§ 46.5 - Conditions to allowance of credit or refund.
§ 46.6 - Requirements for persons intending to file claim.
CLAIM PROCEDURE
§ 46.7 - Execution and filing of claim.
§ 46.8 - Data to be shown in claim.
§ 46.9 - Time for filing claim.
BOND
§ 46.10 - Bond, Form 2490.
§ 46.11 - Corporate surety.
§ 46.12 - Deposit of securities in lieu of corporate surety.
§ 46.13 - Authority to approve bonds.
§ 46.14 - Termination of liability.
§ 46.15 - Release of pledged securities.
PENALTIES
§ 46.16 - Penalties.
Download the GovRegs app!
