§ 46.9. Time for filing claim.
50 words·~1 min read·
/us/cfr/t27/s§ 46.9·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
No credit or refund of any amount of tax to which the provisions of this subpart apply shall be made unless the claimant files a claim therefor within the time prescribed by law and in accordance with the provisions of this subpart. \[T.D. ATF-42, 42 FR 8373, Feb. 10, 1977\]