27 CFR § 46.138 Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes

§ 46.138 Discontinuance of business.

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A dealer who for any reason discontinues business is not entitled to a refund of special tax for the unexpired portion of the tax year for which the special tax stamp was issued.

← § 46.137 Time limit on filing of claim for refund.§ 46.161 Scope of subpart. →