[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(b)(1)-4]

[Page 196]
 
                       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(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 Sec. 48.6416(b)(1)-2 or Sec. 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's account.

[T.D. 8043, 50 FR 32026, Aug. 8, 1985]