Section 1252. Allowance for Nonpayment of Tax.--If the tax has not yet been paid on cigarettes for which a refund of said tax would be allowed under section 1251, relief from the payment of the tax on such cigarettes may be given upon the filing of a claim for allowance in the same manner as a claim for refund, or in any other manner provided by regulations.
(1252 added Dec. 21, 1981, P.L.482, No.141)