[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(e)-1]

[Page 206]
 
                       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(e)-1  Refund to exporter or shipper.

    (a) In general. Any payment of tax imposed by sections 4041, 4051 or 
chapter 32 that is determined to be an overpayment within the meaning of 
section 6416(b)(2) (A) or (E), section 6416(b)(3)(C) (prior to January 
7, 1983), or section 6416(b)(4), and the regulations thereunder, by 
reason of the exportation of any article may be refunded to the exporter 
or shipper of the article pursuant to section 6416(c) of this section, 
if--
    (1) The exporter or shipper files a claim for refund of the 
overpayment, and
    (2) The person who paid the tax waives the right to claim credit or 
refund of the tax.

No interest shall be paid on any refund allowed under this section. For 
provisions relating to the evidence required in support of a claim under 
this paragraph (a), see Sec. 301.6402 of this chapter (Regulations on 
Procedure and Administration) and paragraph (b) of this section.
    (b) Supporting evidence required. No claim for refund of any 
overpayment of tax to which this section applies shall be allowed unless 
the exporter or shipper submits with that claim proof of exportation in 
the form prescribed by the regulations under section 4221, and a 
statement, signed by the person who paid the tax, showing--
    (1) That the person who paid the tax waives the right to claim 
credit or refund of the tax,
    (2) In the case of an overpayment determined under section 
6416(b)(2)(A) and paragraph (b) of Sec. 48.6416(b)(2)-2 in respect of a 
truck, bus, tractor, etc., taxable under section 4061(a), that, pursuant 
to section 6416(g), the person who paid the tax possessed at the time 
that person shipped the article or at the time title to the article 
passed to that perons's vendee, whichever is earlier, evidence that the 
article was to be exported to a foreign country or shipped to a 
possession of the United States.
    (3) The amount of tax paid on the sale of the article and the date 
of payment, and
    (4) The internal revenue service office to which the tax was paid.

[T.D. 8043, 50 FR 32034, Aug. 8, 1985]