---
kind: "section"
citation: "27 C.F.R. § 53.176"
title: "27"
number: "53.176"
heading: "Supporting evidence required in case of price readjustments."
url: "https://uscodex.org/cfr/27/53.176"
---

# §53.176. Supporting evidence required in case of price readjustments.


No credit or refund of an overpayment arising by reason of a price readjustment described in [§ 53.174](/cfr/27/53.174.md) or [§ 53.175](/cfr/27/53.175.md) shall be allowed unless the manufacturer who paid the tax submits a statement, supported by sufficient available evidence:

- (a) Describing the circumstances which gave rise to the price readjustment,
- (b) Identifying the article in respect of which the price readjustment was allowed,
- (c) Showing the price at which the article was sold, the amount of tax paid in respect of the article, and the date on which the tax was paid,
- (d) Giving the name and address of the purchaser to whom the article was sold, and
- (e) **Showing the amount repaid to the purchaser or credited to the purchaser's account.**

## 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.