27 C.F.R. § 46.137
Current through September 30, 2024
No claim for the refund of a special tax or penalty will be allowed unless presented within 3 years after the filing of the related tax return or within 2 years after the payment of such tax or penalty, whichever of these periods expires later.
27 C.F.R. § 46.137
26 U.S.C. 6511