[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 895]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                    Subpart M_Refund of Special Taxes
 
Sec.  31.202  Time limit on filing of claim.

    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)