26 U.S.C. § 6423 — Conditions to allowance in the case of alcohol and tobacco taxes

(a) Conditions. A court decision or other process cannot produce a credit or refund of an alcohol or tobacco tax unless the claimant proves under the Secretary’s regulations that: (1) the claimant bore the ultimate burden; (2) the claimant unconditionally repaid the amount to the person who bore that burden; or (3) the commodity’s owner supplied the amount for tax payment, the claimant filed the owner’s written consent, and the owner meets (1) or (2). (b) Claims. A credit or refund is allowed only if the person who paid the claimed amount filed the claim on time and as regulations require. All supporting evidence must be clearly stated and submitted with the claim. (c) Scope. This section applies only when the claim says the tax was assessed or collected erroneously, illegally, without authority, wrongfully, or excessively. It does not apply to drawback claims or claims under a law expressly allowing a credit or refund when a commodity is withdrawn from the market, returned to bond, or lost or destroyed. (d) Terms. (1) “Alcohol or tobacco tax” means taxes under chapter 51 other than subchapter A part II occupational taxes, chapter 52, or corresponding prior internal-revenue laws, plus for a commodity subject to those taxes any equal, additional, or floor-stocks tax. (2) “Tax” includes a tax or charge called a tax, and any penalty, tax addition, additional amount, or interest applying to it. (3) A claimant, or the owner in (a)(3), bore the ultimate burden only if the person was not relieved of or shifted it directly or indirectly, no agreement or understanding provides for shifting it, and, if the person has not sold or agreed to sell the commodities, the person agrees not to shift it and gives any bond the Secretary requires to ensure compliance.