Treasury Regulations · 26 CFR
§ 51.10. Refund claims.
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).
Cite as 26 CFR § 51.10
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 28, 2014 by T.D. 9684
- Length
- 49 words · about 1 min to read
Any claim for a refund of the fee must be made by the person that paid the fee to the government and must be made on Form 843, “Claim for Refund and Request for Abatement,” in accordance with the instructions for that form.
[T.D. 9684, 79 FR 43645, July 28, 2014]
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. 9684 (79 FR 43645)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 51 Branded prescription drug fee