[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.6416(a)-1]

[Page 188-189]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 48_MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
    Subpart O_Refunds and Other Administrative Provisions of Special 
            Application to Retailers and Manufacturers Taxes
 
Sec. 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 
Sec. 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

[[Page 189]]

subpart filed by the person making the claim. In this regard, see Sec. 
48.6416(f)-1.

[T.D. 8043, 50 FR 32022, Aug. 8, 1985]