26 CFR § 51.10Chapter I
§ 51.10 Refund claims.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
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]
eCFR data current as of: June 10, 2026
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