[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 886]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                      Subpart I_Special Tax Stamps
 
Sec.  31.139  Credit for incorrect stamp.

    The appropriate TTB officer may credit the tax (including additions 
thereto) paid for an incorrect stamp if the taxpayer has filed an 
amended return on Form 5630.5, as provided in Sec.  31.136, and has, 
with his amended return, surrendered the incorrect stamp for credit and 
submitted a remittance for the difference between the incorrect tax and 
the correct tax. Where the tax (and additions thereto) paid for the 
incorrect stamp surrendered exceeds the amount due, the appropriate TTB 
officer shall advise the dealer to file claim for refund of such excess 
on TTB Form 2635 (5620.8). The applicable provisions of subpart M of 
this part shall govern claims for refund.

(68A Stat. 791, 808; 26 U.S.C. 6402, 6511)

[T.D. 7008, 34 FR 3666, Mar. 1, 1969. Redesignated at 40 FR 16835, Apr. 
15 1975, and amended by T.D. ATF-251, 52 FR 19335, May 22, 1987. 
Redesignated and amended by T.D. TTB-25, 70 FR 19884, Apr. 15, 2005]

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