[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6511(e)-1]

[Page 384]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Limitations
 
Sec. 301.6511(e)-1  Special rules applicable to manufactured sugar.

    (a) Use as livestock feed and for distillation of alcohol. No 
payment shall be allowed or made under section 6418 (a) unless within 2 
years after the date the right to such payment has accrued a claim 
therefor is filed by the person entitled thereto. Such right accrues as 
of the date the manufactured sugar, or article manufactured therefrom, 
is used for a purpose for which payment is allowable under section 
6418(a).
    (b) Exportation. No payment shall be allowed or made under section 
6418 (b) unless within 2 years after the date the right to such payment 
has accrued a claim therefor is filed by the person entitled thereto. 
Such right accrues as of the date the articles are exported.