26 CFR · Internal Revenue
§ 48.6416(a)-1 — Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
26 CFR § 48.6416(a)-1
TitleTitle 26: Internal RevenuePartPart 48: Manufacturers and Retailers Excise Taxes
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 48.6416(a)-1 (Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 48.6416(a)-1 (2026).
Text
§ 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
Any claims for credit or refund of an overpayment of a tax imposed by chapter 31 or chapter 32 shall be made in accordance with the applicable provisions of this subpart and the applicable provisions of § 301.6402-2 of this chapter (Regulations on Procedure and Administration). A claim on Form 843 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 § 48.6416(f)-1.
[T.D. 8043, 50 FR 32022, Aug. 8, 1985]
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Related
§ 48.6416
26 C.F.R. § 48.6416
§ 301.6402-2
26 C.F.R. § 301.6402-2
Nearby Sections
11
§ 48.6412-1
Floor stocks credit or refund.§ 48.6412-3
Amount of tax paid on each article.§ 48.6416(a)-1
Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.§ 48.6416(a)-2
Credit or refund of tax on special fuels.§ 48.6416(a)-3
Credit or refund of manufacturers tax under chapter 32.§ 48.6416(b)(1)-1
Price readjustments causing overpayments of manufacturers tax.§ 48.6416(b)(1)-2
Determination of price readjustments.§ 48.6416(b)(1)-3
Readjustment for local advertising charges.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 48.6416(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/48/48.6416(a)-1.