U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 27Chapter IPart 46Subpart 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
View all text of Subpart A [§ 46.1 - § 46.16]
§ 46.1 - Scope of regulations in this subpart.

The regulations in this subpart relate to the limitations imposed by 26 U.S.C. 6423,on.S.C. chapter 52.

[T.D. ATF-48, 44 FR 55857, Sept. 28, 1979]
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