---
kind: "section"
citation: "27 C.F.R. § 53.161"
title: "27"
number: "53.161"
heading: "Authority to make credits or refunds."
url: "https://uscodex.org/cfr/27/53.161"
---

# §53.161. Authority to make credits or refunds.


For provisions relating to credits and refunds of certain taxes on sales and services see section 6416 of the Code and [§§ 53.171-53.186](/cfr/27/53.171-53.186.md). For regulations under section 6402 of the Code of general application in respect of credits or refunds, see 27 CFR [70.122](/cfr/27/70.122.md), [70.123](/cfr/27/70.123.md), and [70.124](/cfr/27/70.124.md) (Procedure and Administration).


## Notes

### Authority

Authority: 26 U.S.C. 4181, 4182, 4216-4219, 4221-4223, 4225, 6001, 6011, 6020, 6021, 6061, 6071, 6081, 6091, 6101-6104, 6109, 6151, 6155, 6161, 6301-6303, 6311, 6402, 6404, 6416, 7502, 7805.

### Source

Source: T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.