U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 19.261 - Scope.

This subpart covers the various types of claims that a proprietor may file and includes provisions regarding the following:

(a) General requirements for filing claims;

(b) Specific requirements for filing certain types of claims; and

(c) Remission, abatement, credit and refund of tax.

(26 U.S.C. 5008,5215,6065