---
kind: "section"
citation: "27 C.F.R. § 53.171"
title: "27"
number: "53.171"
heading: "Claims for credit or refund of overpayments of manufacturers taxes."
url: "https://uscodex.org/cfr/27/53.171"
---

# §53.171. Claims for credit or refund of overpayments of manufacturers taxes.


Any claims for credit or refund of an overpayment of a tax imposed by chapter 32 of the Code shall be made in accordance with the applicable provisions of this subpart and the applicable provisions of [27 CFR 70.123](/cfr/27/70.123.md) (Procedure and Administration). A claim on TTB Form 2635 (5620.8) is not required in the case of a claim for credit, but the amount of the credit shall be claimed by entering that amount as a credit on a return of tax under this subpart filed by the person making the claim. In this regard, see [§ 53.185](/cfr/27/53.185.md).


## 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.