1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter B - TOBACCO
  5. Part 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
  6. Subpart D - Rules for Special (Occupational) Tax
  7. Topic - Abatement or Refund of Special Taxes
  8. 27 CFR § 46.138
27 CFR § 46.138
Discontinuance of business
April 24, 2020
CFR

A dealer who for any reason discontinues business is not entitled to a refund of special tax for the unexpired portion of the tax year for which the special tax stamp was issued.

(26 U.S.C. 5732)

Previous
§ 46.137 Time limit on filing of claim for refund

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