Reg. § 48.6416(e)-1 Refund to exporter or shipper.
(a) In general Any payment of tax imposed by sections , or chapter 32 that is determined to be an overpayment within the meaning of section (A) or (E), section (prior to January 7, 1983), or section , and the regulations thereunder, by reason of the exportation of any article may be refunded to the exporter or shipper of the article pursuant to section of this section, if—
(1) The exporter or shipper files a claim for refund of the overpayment, and
(2) The person who paid the tax waives the right to claim credit or refund of the tax.
No interest shall be paid on any refund allowed under this section. For provisions relating to the evidence required in support of a claim under this , see (Regulations on Procedure and Administration) and of this section.
(b) Supporting evidence required No claim for refund of any overpayment of tax to which this section applies shall be allowed unless the exporter or shipper submits with that claim proof of exportation in the form prescribed by the regulations under section , and a statement, signed by the person who paid the tax, showing—
(1) That the person who paid the tax waives the right to claim credit or refund of the tax,
(2) In the case of an overpayment determined under section and in respect of a truck, bus, tractor, etc., taxable under section 4061(a), that, pursuant to section , the person who paid the tax possessed at the time that person shipped the article or at the time title to the article passed to that perons's vendee, whichever is earlier, evidence that the article was to be exported to a foreign country or shipped to a possession of the United States.
(3) The amount of tax paid on the sale of the article and the date of payment, and
(4) The internal revenue service office to which the tax was paid.
[T.D. 8043, 50 FR 32034, Aug. 8, 1985]