27 CFR 17.93 - Time limit for filing refund claim.

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Title 27: Alcohol, Tobacco Products and Firearms

CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A: LIQUORS

PART 17: DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS

Subpart D: Special Tax Stamps

: Refund of Special Tax

17.93 - Time limit for filing refund claim.

A claim for refund of special tax shall not be allowed unless filed within three years after the payment of the tax.

(68A Stat. 808 (26 U.S.C. 6511))

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