26 USC 6423 - Conditions to allowance in the case of alcohol and tobacco taxes

(a) Conditions 
No credit or refund shall be allowed or made, in pursuance of a court decision or otherwise, of any amount paid or collected as an alcohol or tobacco tax unless the claimant establishes (under regulations prescribed by the Secretary)
(1) that he bore the ultimate burden of the amount claimed; or
(2) that he has unconditionally repaid the amount claimed to the person who bore the ultimate burden of such amount; or
(3) that

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(A)  the owner of the commodity furnished him the amount claimed for payment of the tax,
(B)  he has filed with the Secretary the written consent of such owner to the allowance to the claimant of the credit or refund, and
(C)  such owner satisfies the requirements of paragraph (1) or (2).
(b) Filing of claims 
No credit or refund of any amount to which subsection (a) applies shall be allowed or made unless a claim therefor has been filed by the person who paid the amount claimed, and unless such claim is filed within the time prescribed by law and in accordance with regulations prescribed by the Secretary. All evidence relied upon in support of such claim shall be clearly set forth and submitted with the claim.
(c) Application of section 
This section shall apply only if the credit or refund is claimed on the grounds that an amount of alcohol or tobacco tax was assessed or collected erroneously, illegally, without authority, or in any manner wrongfully, or on the grounds that such amount was excessive. This section shall not apply to
(1) any claim for drawback, and
(2) any claim made in accordance with any law expressly providing for credit or refund where a commodity is withdrawn from the market, returned to bond, or lost or destroyed.
(d) Meaning of terms 
For purposes of this section
(1) Alcohol or tobacco tax 
The term alcohol or tobacco tax means
(A) any tax imposed by chapter 51 (other than part II of subchapter A, relating to occupational taxes) or by chapter 52 or by any corresponding provision of prior internal revenue laws, and

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(B) in the case of any commodity of a kind subject to a tax described in subparagraph (A), any tax equal to any such tax, any additional tax, or any floor stocks tax.
(2) Tax 
The term tax includes a tax and an exaction denominated a tax, and any penalty, addition to tax, additional amount, or interest applicable to any such tax.
(3) Ultimate burden 
The claimant shall be treated as having borne the ultimate burden of an amount of an alcohol or tobacco tax for purposes of subsection (a)(1), and the owner referred to in subsection (a)(3) shall be treated as having borne such burden for purposes of such subsection, only if
(A) he has not, directly or indirectly, been relieved of such burden or shifted such burden to any other person,
(B) no understanding or agreement exists for any such relief or shifting, and
(C) if he has neither sold nor contracted to sell the commodities involved in such claim, he agrees that there will be no such relief or shifting, and furnishes such bond as the Secretary may require to insure faithful compliance with his agreement.