Rev. Rul. 54-328

Reduction in admissions and transportation tax rates, and credits or refunds of excess admissions and transportation taxes collected prior to April 1, 1954, are provided for by the Excise Tax Reduction Act of 1954 (C.B. 1954-1, 343).

Claims for refund may be filed on Form 843 and claims for credit may be filed on Form 720 pursuant to the provisions of section 506 of the Excise Tax Reduction Act.

Refunds or credits of excess transportation and admissions taxes collected prior to April 1, 1954, at the rate then in effect for transportation or admissions occurring on or after such date are limited to the persons who collected the tax from the customer and paid it over to the United States. Interest is not allowable with respect to any amount refunded.

A claim for refund or credit of admissions or transportation taxes must be supported by evidence sufficient to satisfy the District Director of Internal Revenue that the tax was paid over to the United States and was reimbursed to the customer prior to the time the transportation began or the event took place. However, in lieu of reimbursement, a consent of the person from whom the tax was collected to the allowance of the refund may be accepted if such consent is obtained prior to the time the transportation began or the event took place.

The 4-year statute of limitation contained in section 3313 of the Internal Revenue Code is applicable with respect to such claims.