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26 CFR § 48.6416(a)-1

Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.

Official textTreasury Regulations (26 C.F.R.)ecfr.govlast amended
Summarize

Any claims for credit or refund of an overpayment of a tax imposed by chapter 31 or chapter 32 shall be made in accordance with the applicable provisions of this subpart and the applicable provisions of § 301.6402-2 of this chapter (Regulations on Procedure and Administration). A claim on Form 843 is not required in the case of a claim for credit, but the amount of the credit shall be claimed by entering that amount as a credit on a return of tax under this subpart filed by the person making the claim. In this regard, see § 48.6416(f)-1.

[T.D. 8043, 50 FR 32022, Aug. 8, 1985]

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In this part (40 sections)
  1. 48.4218-4 · Use in further manufacture.
  2. 48.4218-5 · Computation of tax.
  3. 48.4219-1 · Sales of taxable articles by a person other than the…
  4. 48.4221-1 · Tax-free sales; general rule.
  5. 48.4221-2 · Tax-free sale of articles to be used for, or resold for,…
  6. 48.4221-3 · Tax-free sale of articles for export, or for resale by the…
  7. 48.4221-4 · Tax-free sale of articles for use by the purchaser as…
  8. 48.4221-5 · Tax-free sale of articles to State and local governments…
  9. 48.4221-6 · Tax-free sales of articles to nonprofit educational…
  10. 48.4221-7 · Tax-free sales of tires and tubes.
  11. 48.4221-8 · Tax-free sales of tires, tubes, and tread rubber used on…
  12. 48.4222(a)-1 · Registration.
  13. 48.4222(b)-1 · Exceptions to the requirement for registration.
  14. 48.4222(c)-1 · Revocation or suspension of registration.
  15. 48.4222(d)-1 · Registration in the case of certain other exemptions.
  16. 48.4223-1 · Special rules relating to further manufacture.
  17. 48.4225-1 · Exemption of articles manufactured or produced by Indians.
  18. 48.6412-1 · Floor stocks credit or refund.
  19. 48.6412-2 · Definitions for purposes of floor stocks credit or refund.
  20. 48.6412-3 · Amount of tax paid on each article.
  21. 48.6416(a)-1 · Claims for credit or refund of overpayments of taxes on…
  22. 48.6416(a)-2 · Credit or refund of tax on special fuels.
  23. 48.6416(a)-3 · Credit or refund of manufacturers tax under chapter 32.
  24. 48.6416(b)(1)-1 · Price readjustments causing overpayments of…
  25. 48.6416(b)(1)-2 · Determination of price readjustments.
  26. 48.6416(b)(1)-3 · Readjustment for local advertising charges.
  27. 48.6416(b)(1)-4 · Supporting evidence required in case of price…
  28. 48.6416(b)(2)-1 · Certain exportations, uses, sales, or resales causing…
  29. 48.6416(b)(2)-2 · Exportations, uses, sales, and resales included.
  30. 48.6416(b)(2)-3 · Supporting evidence required in case of manufacturers…
  31. 48.6416(b)(2)-4 · Supporting evidence required in case of special fuels…
  32. 48.6416(b)(3)-1 · Tax-paid articles used for further manufacture and…
  33. 48.6416(b)(3)-2 · Further manufacture included.
  34. 48.6416(b)(3)-3 · Supporting evidence required in case of tax-paid…
  35. 48.6416(b)(5)-1 · Return of installment accounts causing overpayments…
  36. 48.6416(c)-1 · Credit for tax paid on tires or, prior to January 1,…
  37. 48.6416(e)-1 · Refund to exporter or shipper.
  38. 48.6416(f)-1 · Credit on returns.
  39. 48.6416(h)-1 · Accounting procedures for like articles.
  40. 48.6420-1 · Credits or payments to ultimate purchaser of gasoline used…
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