§25.285. Refund of beer tax excessively paid. — Inbound Citations
27 C.F.R. § 25.285
Statutory Authority
Cited by 3 regulations in release Current.
Citations to 27 U.S.C. § 25.285 as a whole
-
(b) A brewer, eligible to pay the reduced rate of tax on beer during a calendar year, but who has not paid the reduced rate of tax by return during that year, may file a claim using form TTB F 5620.8, for refund of tax excessively paid on beer during that year. Claims for refund of tax will be filed as provided in § 25.285.
-
(b) A brewer may be refunded the tax excessively paid on beer subject to the conditions outlined in § 25.285.
-