26 CFR · Internal Revenue
§ 48.6416(a)-1 — Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
eCFR · current through Sep 8, 2026
§ 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.