Regulation 46E

Except as the Comptroller may otherwise allow, the claimant must make the claim under regulation 46D to the Comptroller by including the amount of the credit in the appropriate box on the claimant’s return.

If at the time the claimant becomes entitled to make the claim, the claimant is no longer required to make returns to the Comptroller, the claimant must make the claim in such form and manner as the Comptroller may determine.