27 C.F.R. § 31.202 Time limit on filing of claim.
Title 27 - Alcohol, Tobacco Products and Firearms
No claim for the refund of a special tax or penalty shall be allowed unless presented within 3 years next after the payment of such tax or penalty. (68A Stat. 808; 26 U.S.C. 6511)
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart M—Refund of Special Taxes
§ 31.202 Time limit on filing of claim.
