[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)