26 CFR · Internal Revenue
§ 48.6416(b)(1)-4 — Supporting evidence required in case of price readjustments.
eCFR · current through Sep 8, 2026
§ 48.6416(b)(1)-4 Supporting evidence required in case of price readjustments. No credit or refund of an overpayment arising by reason of a price readjustment described in § 48.6416(b)(1)-2 or § 48.6416(b)(1)-3 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
Free access — add to your briefcase to read the full text and ask questions with AI
26 C.F.R. § 48.6416(b)(1)-4 (Supporting evidence required in case of price readjustments.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 48.6416
26 C.F.R. § 48.6416
Nearby Sections
11
§ 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.§ 48.6416(b)(1)-4
Supporting evidence required in case of price readjustments.§ 48.6416(b)(2)-2
Exportations, uses, sales, and resales included.§ 48.6416(b)(2)-3
Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.