U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Searching within: All TitlesTitle 27Chapter IPart 19Subpart J - Subpart J—Claims
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§ 19.268 - Allowance of remission, abatement, credit, or refund of tax.

The appropriate TTB officer is authorized to allow claims for remission, abatement, credit, and refund of tax, filed under the provisions of this part.

(26 U.S.C. 5008)