§6423 Conditions to Allowance in the Case of Alcohol and Tobacco Taxes

Summary

You cannot get a credit or refund for an alcohol or tobacco tax unless you meet certain tests under rules the Secretary sets. You must show that you ultimately paid the tax, or that you repaid the person who actually paid it, or that the owner of the goods gave you the taxed amount, gave written consent to the refund, and the owner meets the first two tests. The claim must be filed by the person who paid the amount, filed on time under the law, follow the Secretary’s rules, and include all evidence. This applies only when the claim says the tax was assessed or collected by mistake, illegally, without authority, wrongfully, or was too high. It does not cover drawback claims or claims under laws for goods withdrawn, returned to bond, lost, or destroyed. “Alcohol or tobacco tax” means taxes under chapter 51 (except part II of subchapter A about occupational taxes) or chapter 52, or similar prior laws, and related extra or floor‑stocks taxes. “Tax” includes penalties, additions, and interest. “Ultimate burden” means you really paid the tax and have not shifted that payment to someone else, have no agreement to shift it, and if you have not sold the goods you agree not to shift it and may need to post a bond.