27 C.F.R. § 17.93 Time limit for filing refund claim.
Title 27 - Alcohol, Tobacco Products and Firearms
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))
Title 27: Alcohol, Tobacco and Firearms
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.
