---
kind: "section"
citation: "27 C.F.R. § 479.120"
title: "27"
number: "479.120"
heading: "Refunds."
url: "https://uscodex.org/cfr/27/479.120"
---

# §479.120. Refunds.


Where, after payment of tax by the manufacturer, a firearm is exported, and satisfactory proof of exportation (see [§ 479.118](/cfr/27/479.118.md)) is furnished, a claim for refund may be submitted on Form 843 (see [§ 479.172](/cfr/27/479.172.md)). If the manufacturer waives all claim for the amount to be refunded, the refund shall be made to the exporter. A claim for refund by an exporter of tax paid by a manufacturer should be accompanied by waiver of the manufacturer and proof of tax payment by the latter.


## Notes

### Authority

Authority: 26 U.S.C. 5801-5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

### Source

Source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.