# 27 C.F.R. § 25.224 (2026): Refund or adjustment of tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_224

## Section

- **Citation:** 27 C.F.R. § 25.224 (2026)
- **Heading:** Refund or adjustment of tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 25: BEER / Subpart N: Voluntary Destruction / § 25.224: § 25.224   Refund or adjustment of tax.

## Text

(a)
Claim for refund or relief of tax.
The tax paid by a brewer on beer produced in the United States and destroyed in accordance with this subpart may be refunded to the brewer. If the tax has not been paid, the brewer may be relieved of liability for the tax. Claims for refund or relief of tax will be filed as provided in subpart T of this part.
(b)
Adjustments to the excise tax return.
A brewer may make an adjustment (without interest) to the excise tax return, Form 5000.24, covering the tax paid on beer produced in the United States and destroyed in accordance with this subpart. Procedures for making adjustments to tax returns are contained in subpart T of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5056))

## Nearby sections

- [27 C.F.R. § 25.221 (2026) § 25.221   Voluntary destruction of beer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_221.md)
- [27 C.F.R. § 25.222 (2026) § 25.222   Notice of brewer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_222.md)
- [27 C.F.R. § 25.223 (2026) § 25.223   Destruction of beer off brewery premises.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_223.md)
- [27 C.F.R. § 25.224 (2026) § 25.224   Refund or adjustment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_224.md)
- [27 C.F.R. § 25.225 (2026) § 25.225   Destruction of taxpaid beer which was never removed from brewery premises.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_225.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_224. Check the current official text before relying on it. Not legal advice.