Treasury Regulations · 26 CFR
§ 48.6416(a)-1. Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6416(a)
Cite as 26 CFR § 48.6416(a)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 8, 1985 by T.D. 8043
- Issued under
- 26 U.S.C. § 6416(a)
- Length
- 107 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 1
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 § 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 subpart filed by the person making the claim. In this regard, see § 48.6416(f)-1.
[T.D. 8043, 50 FR 32022, Aug. 8, 1985]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8043 (50 FR 32022)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart O Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
Nearby sections
- § 48.6412-1 Floor stocks credit or refund.
- § 48.6412-2 Definitions for purposes of floor stocks credit or refund.
- § 48.6412-3 Amount of tax paid on each article.
- § 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
- § 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.