---
kind: "section"
citation: "27 C.F.R. § 46.1"
title: "27"
number: "46.1"
heading: "Scope of regulations in this subpart."
url: "https://uscodex.org/cfr/27/46.1"
---

# §46.1. Scope of regulations in this subpart.


The regulations in this subpart relate to the limitations imposed by [26 U.S.C. 6423](/usc/26/6423.md), on the refund or credit of tax paid or collected in respect to any article of a kind subject to a tax imposed by 26 U.S.C. chapter 52.


## Notes

### Amendments

[T.D. ATF-48, 44 FR 55857, Sept. 28, 1979]

### Source

Source: T.D. 6395, 24 FR 599, Jan. 28, 1959, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.

### Authority

Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

### Source

Source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.

### Amendments

[T.D. ATF-48, 44 FR 55857, Sept. 28, 1979]