27 C.F.R. § 46.252 When to file a claim for errors on return.
Title 27 - Alcohol, Tobacco Products and Firearms
You must file the claim within 3 years from the due date of filing the tax return or 2 years from the time the tax was paid, whichever is later.
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart I—Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002
Claims
§ 46.252 When to file a claim for errors on return.
