CONDITIONS ON ALLOWANCE OF REFUNDS SECTION 903 OF THE ACT SEC. 903. FILING OF CLAIMS. No refund shall be made or allowed of any amount paid by or collected from any person as tax under the Agricultural Adjustment Act unless, after the enactment of this Act, and prior to July 1, 1937, a claim for refund has been filed by such person in accordance with regulations prescribed by the Commissioner with the approval of the Secretary. All evidence relied upon in support of such claim shall be clearly set forth under oath. The Commissioner is authorized to prescribe by regulations, with the approval of the Secretary, the number of claims which may be filed by any person with respect to the total amount paid by or collected from such person as tax under the Agricultural Adjustment Act, and such regulations may require that claims for refund of processing taxes with respect to any commodity or group of commodities shall cover the entire period during which such person paid such processing taxes. ARTICLE 201. Claims-Form and where to file.-Claims for the refund of tax shall be made on the prescribed forms. Such claims shall be prepared in accordance with the instructions contained on the forms and in accordance with the provisions of these regulations. Each claim (except claims for refund of compensating tax-see article 401) shall be filed with the collector of internal revenue for the district wherein the claimant has his principal place of business. If the claimant has no principal place of business in the United States, the claim shall be filed with the collector of internal revenue located at Baltimore, Md. Copies of the prescribed forms may be obtained from any collector of internal revenue. ART. 202. Facts and evidence in support of claim.-Each claim shall set forth in detail and under oath each ground upon which the refund is claimed. It is incumbent upon the claimant to prepare a true and complete claim and to substantiate by clear and convincing evidence all of the facts necessary to establish his claim to the satisfaction of the Commissioner; failure to do so will result in the disallowance of the claim. The provisions of these regulations require that certain specific facts shall be stated in support of any claim for refund. The claimant is privileged to prove those facts in any manner available to him and to submit such evidence to that end as he may desire. ART. 203. Period of limitations for filing claims.-No refund shall be made or allowed of any amount paid as tax unless a claim for such refund is filed by the person entitled thereto, or his duly authorized agent or representative, subsequent to June 22, 1936, and prior to July 1, 1937. SECTION 902 OF THE ACT SEC. 902. CONDITIONS ON ALLOWANCE OF REFUNDS. No refund shall be made or allowed, in pursuance of court decisions or otherwise, of any amount paid by or collected from any claimant as tax under the Agricultural Adjustment Act, unless the claimant establishes to the satisfaction of the Commissioner in accordance with regulations prescribed by him, with the approval of the Secretary, or to the satisfaction of the trial court, or the Board of Review in cases provided for under section 906, as the case may be— (a) That he bore the burden of such amount and has not been re lieved thereof nor reimbursed therefor nor shifted such burden, directly or indirectly, (1) through inclusion of such amount by the claimant, or by any person directly or indirectly under his control, or having control over him, or subject to the same common control, in the price of any article with respect to which a tax was imposed under the provisions of such Act, or in the price of any article processed from any commodity with respect to which a tax was imposed under such Act, or in any charge or fee for services or processing; (2) through reduction of the price paid for any such commodity; or (3) in any manner whatsoever; and that no understanding or agreement, written or oral, exists whereby he may be relieved of the burden of such amount, be reimbursed therefor, or may shift the burden thereof; or (b) That he has repaid unconditionally such amount to his vendee (1) who bore the burden thereof, (2) who has not been relieved thereof nor reimbursed therefor, nor shifted such burden, directly or indirectly, and (3) who is not entitled to receive any reimbursement therefor from any other source, or to be relieved of such burden in any manner whatsoever. ART. 204. Conditions as to tax burden with respect to amount of refund allowable.-A refund may be allowed to the person who paid the tax, only of that amount paid as tax as to which the claimant establishes to the satisfaction of the Commissioner (1) that he bore the burden of such amount and has not been, or may not be, relieved thereof nor reimbursed therefor, and has not shifted such burden, directly or indirectly, through or by any of the means set forth in subsection (a) of section 902 of the Act; or (2) that he has repaid such amount unconditionally to his vendee who bore the burden thereof, as provided in subsection (b) of section 902 of the Act. SECTION 911 OF THE ACT SEC. 911. INAPPLICABILITY TO CERTAIN REFUNDS. * * * No refund shall be made or allowed of any amount paid or collected as tax under the Agricultural Adjustment Act, as amended and reenacted, to the extent that refund or credit with respect to such amount has been made to any person. ART. 205. Conditions respecting refunds and credits.-No refund shall be made or allowed of any amount paid as tax to the extent that credit or refund with respect to such amount has been made to any person. The claimant shall submit, as a part of his claim, a statement setting forth the amounts paid by him as tax under the Agricultural Adjustment Act with respect to which refund or credit has been made to the claimant. Such statement shall show as to each such credit or refund: (1) the amount; (2) the date the tax was paid with respect to which refund or credit was made; (3) the month and year of processing, if such refund or credit was with respect to processing tax or "custom processing tax"; (4) the collector to whom payment of the tax was made; and (5) the return on which each such credit was taken. The claimant shall also submit a statement containing like data showing the refunds and credits which were made or allowed to persons other than the claimant with respect to amounts paid as tax by the claimant; such statement is required to be complete only to the extent that these data are shown by the claimant's records, or are otherwise within his knowledge. SECTION 908 OF THE ACT SEC. 908. LIMITATIONS ON ALLOWANCE OF CLAIMS AND INTEREST. (a) No claim shall be allowed under this title in an amount less than $10. (b) No interest shall be allowed by the Commissioner or by any court with respect to any amount paid or collected as tax under the Agricultural Adjustment Act, except with respect to amounts, refund of which is made or allowed under this title. ART. 206. Amount of claim.-No claim for refund of an amount paid as tax under the Agricultural Adjustment Act shall be allowed in an amount less than $10. ART. 207. Interest.-No interest shall be allowed with respect to any amount paid as tax under the Agricultural Adjustment Act, except with respect to amounts allowed as refunds under Title VII of the Act. Interest shall not be computed in the claim. The amount thereof will be determined by the Commissioner and paid at the time the refund is made. In any claim in which the date or dates from which interest shall be computed is subject to dispute, or can not be accurately ascertained, the Commissioner may fix an average date and compute interest from such date. SECTION 912 OF THE ACT SEC. 912. PERIOD NOT EXTENDED. * * * No claim with respect to any such amount which is barred from allowance at the time of the enactment of this Act shall hereafter be allowed in any amount. ART. 208. Claims barred on June 22, 1936.-No claim with respect to any amount paid as tax under the Agricultural Adjustment Act, which was barred from allowance on June 22, 1936, shall be allowed in any amount. ART. 209. Claim by fiduciary.—If the tax was paid by an individual since deceased and a claim for refund therefor is filed by a legal representative of the deceased, certified copies of letters testamentary, letters of administration, or other similar evidence must be annexed to the claim, to show the authority of the executor, administrator, or other fiduciary by whom the claim was filed. If the tax was paid by an executor, administrator, guardian, trustee, receiver, or other fiduciary, and the claim for refund is filed by the same fiduciary, documentary evidence to establish the legal authority of the fiduciary need not accompany the claim, provided a statement is made in the claim showing that the tax was paid by the fiduciary and that the latter is still acting. In such cases if a refund is to be paid, letters testamentary, letters of administration, or other evidence may be required, but should be submitted only upon receipt of a specific request therefor. If a claim is filed by a fiduciary other than the one by whom the tax was paid, documentary evidence showing the authority of the fiduciary to make the claim shall accompany the claim. ART. 210. Treasury regulations made applicable.-The definitions, classifications, and conversion factors contained in the Treasury regulations listed below are hereby made applicable to all claims subject to these regulations in so far as not inconsistent with these regulations and the provisions of the Act: Regulations 81, approved July 12, 1933, as amended. Treasury Decision 4433, relating to cotton. Treasury Decision 4407, relating to field corn. Treasury Decision 4518, relating to hogs. Treasury Decision 4495, relating to jute yarn. Treasury Decision 4495, relating to jute fabric. Treasury Decision 4495, relating to paper. Treasury Decision 4489, relating to peanuts. Treasury Decision 4611, relating to reinforced paper fabric. Treasury Decision 4586, relating to rice. Treasury Decision 4601, relating to rye. Treasury Decision 4549, relating to sugar beets and sugarcane. Treasury Decision 4610, relating to tobacco. Treasury Decision 4579, relating to wheat. FLOOR STOCKS TAX REFUND CLAIMS ARTICLE 301. Claim form prescribed.-Claims for refund of amounts paid as floor stocks tax shall be filed on P. T. Form 76. (See Chapter II for general provisions relating to all claims.) ART. 302. Limitation as to number of claims.—Only one claim shall be filed by any person for refund of floor stocks taxes. The claimant shall include in such claim the total amount of refund claimed with respect to the total amount of all floor stocks taxes paid by him. If the claimant paid floor stocks tax with respect to more than one commodity, the total amount of refund claimed out of the total floor stocks taxes paid with respect to all commodities shall, nevertheless, be set forth in one claim. For example, if the claimant paid the cotton floor stocks tax, the wheat floor stocks tax, and the tobacco floor stocks tax, he shall include in one claim the total amount of the refund sought out of the total amount of floor stocks taxes paid by him with respect to cotton articles, wheat articles, and tobacco articles, and shall not file three separate claims. ART. 303. Payment of tax.-The claimant shall set forth in the claim: (1) the total amount paid by him as floor stocks tax; (2) the date and the amount of each payment thereof; and (3) the collector of internal revenue to whom each such payment was made. If claim is filed for refund of tax paid with respect to more than one commodity (for example, cotton articles and wheat articles), the data specified above respecting payments shall be set forth separately with respect to each commodity. ART. 304. Refund allowable.-The total amount of refund allowable, and hence the total amount of refund to be claimed, is that part of the total amount of all floor stocks taxes paid by the claimant as to which such claimant bore the burden and as to which no refund or credit has been allowed to any person. (See sections 902 and 911 of the Act.) ART. 305. Facts and evidence respecting tax burden.-If the claim involves floor stocks taxes paid with respect to more than one commodity, the facts and evidence as to the amount of tax burden borne with respect to articles made from each such commodity shall be set out separately; e. g., if the claim is for refund of amounts paid as cotton floor stocks tax and as wheat floor stocks tax, the facts and evidence concerning the tax burden with respect to cotton articles shall be set forth separately from the like facts and evidence with respect to wheat articles. (See article 202.) |