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Treasury Regulations (26 C.F.R.)

26 CFR § 48.6416(b)(1)-4

Supporting evidence required in case of price readjustments.

Official textecfr.govlast amended

No credit or refund of an overpayment arising by reason of a price readjustment described in § 48.6416(b)(1)-2 or § 48.6416(b)(1)-3 shall be allowed unless the manufacturer who paid the tax submits a statement, supported by sufficient available evidence—

# (a)

Describing the circumstances which gave rise to the price readjustment,

# (b)

Identifying the article in respect of which the price readjustment was allowed,

# (c)

Showing the price at which the article was sold, the amount of tax paid in respect of the article, and the date on which the tax was paid,

# (d)

Giving the name and address of the purchaser to whom the article was sold, and

# (e)

Showing the amount repaid to the purchaser or credited to the purchaser's account.

[T.D. 8043, 50 FR 32026, Aug. 8, 1985]

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