---
kind: "section"
citation: "27 C.F.R. § 46.4"
title: "27"
number: "46.4"
heading: "Ultimate burden."
url: "https://uscodex.org/cfr/27/46.4"
---

# §46.4. Ultimate burden.


For the purposes of this subpart, the claimant, or owner, shall be treated as having borne the ultimate burden of an amount of tax only if:

- (a) He has not, directly or indirectly, been relieved of such burden or shifted such burden to any other person,
- (b) No understanding or agreement exists for any such relief or shifting, and
- (c) If he has neither sold nor contracted to sell the articles involved in such claim, he agrees that there will be no such relief or shifting, and furnishes bond as provided in [§ 46.10](/cfr/27/46.10.md).

## Notes

### 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.