U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 27Chapter IPart 70Subpart F - Subpart F—Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer

GENERAL
§ 70.501 - Meaning of terms.
§ 70.502 - Applicability to certain credits or refunds.
§ 70.503 - Ultimate burden.
§ 70.504 - Conditions to allowance of credit or refund.
§ 70.505 - Requirements on persons intending to file claim.

CLAIM PROCEDURE
§ 70.506 - Execution and filing of claim.
§ 70.507 - Data to be shown in claim.
§ 70.508 - Time for filing claim.

PENALTIES
§ 70.509 - Penalties.
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