27 C.F.R. Subpart M—Refund of Special Taxes
Title 27 - Alcohol, Tobacco Products and Firearms
Claims for abatement of assessment of special tax (including penalties and interest), or for refund of an overpayment of special tax (including interest and penalties), shall be filed on Form 2635 (5620.8). Claims shall be filed with the appropriate TTB officer. Each claim shall set forth in detail each ground on which it is made and shall contain facts sufficient to apprise the Alcohol and Tobacco Tax and Trade Bureau of the exact basis thereof. If the claim is for refund of special tax for which a stamp was issued, such stamp shall be attached to and made a part of the claim, or the claimant shall include in the claim evidence satisfactory to the Alcohol and Tobacco Tax and Trade Bureau that the stamp cannot be submitted. [T.D. ATF–251, 52 FR 19336, May 22, 1987. Redesignated and amended by T.D. TTB–25, 70 FR 19884, 19886, Apr. 15, 2005] 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) A dealer who for any reason discontinues business is not entitled to refund for the unexpired portion of the fiscal year for which the special tax stamp was issued. (72 Stat. 1346; 26 U.S.C. 5142)
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart M—Refund of Special Taxes
§ 31.201 Claims.
§ 31.202 Time limit on filing of claim.
§ 31.203 Discontinuance of business.
