StacksVerified U.S. regulatory reference

27 CFR §70.508

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
No credit or refund of any amount of tax to which the provisions of this subpart apply shall be made unless the claimant files a claim therefor within the time prescribed by law and in accordance with the provisions of this subpart.